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VAT exemption for import of energy equipment (2026–2028)

The Verkhovna Rada adopted an amendment to bill No. 14097 in its second reading, extending the VAT exemption for imports of energy equipment for the period 2026–2028. This exemption includes equipment for solar and wind power plants, energy storage units, and modules/units for gas piston and gas turbine power generation. This decision is intended to accelerate investment in renewable energy and grid restoration.

What exactly is changing? (legal content)

  • An amendment has been introduced to Bill No. 14097 that extends the VAT import exemption for a list of energy equipment. This effectively extends the existing practice until 2026–2028.

  • The list of equipment eligible for the exemption includes: equipment for solar and wind power plants, energy storage systems (ESS), components for gas piston/gas turbine units, and related components for distributed generation. (The exact list can be found in the formalized text of the bill/comparison table in document No. 14097.)

Extending the VAT exemption on energy equipment imports for the period 2026–2028 is an important step toward accelerating the restoration and modernization of Ukraine’s energy infrastructure. This decision creates a short-term window for cost-effective investments in solar and wind generation, energy-saving systems, and hybrid solutions.

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