The Verkhovna Rada of Ukraine has adopted legislative changes that provide for the exemption of operations related to the supply of ground robotic complexes (GRC) for the Defense Forces from value-added tax (VAT). This decision aims to reduce the cost of purchasing modern military equipment and expedite its delivery to frontline units.
This is reported by Finway
Features of the changes to tax legislation
Bill No. 15259 stipulates that until the termination or cancellation of martial law in Ukraine, operations for the supply of ground unmanned systems are exempt from VAT if they are carried out under state contracts for defense procurement. The end recipients of such equipment may include the Ministry of Defense of Ukraine, the Armed Forces of Ukraine, other military formations, and law enforcement agencies. The exemption also extends to enterprises that perform or co-perform state defense orders.
According to the director of the Defense Procurement Agency DOT, Arsen Zhumadilov, the new decision eliminates the additional tax burden that arose after changes to tax legislation at the beginning of the year, significantly simplifying the contracting process and allowing for quicker delivery of equipment to the military.
“The decision to exempt ground robotic complexes from VAT removes the additional burden that arose for some GRC after changes to tax legislation at the beginning of the year. This simplifies contracting and allows for faster movement from contract signing to the actual delivery of equipment to the military.”
The key role of ground robotic complexes in modern warfare
The adopted changes will allow for more effective provision of combat units with necessary ground robotic complexes, as well as optimize the use of budget funds. The Ministry of Defense of Ukraine emphasizes that the development of military robotics is one of the priority areas that contributes to saving the lives of Ukrainian soldiers and increasing the effectiveness of combat operations.
GRC play a crucial role on the front lines, performing tasks related to reconnaissance, ammunition delivery, evacuation of the wounded, and largely replacing personnel in the most dangerous areas. At this stage of technological development in warfare, they are becoming indispensable for carrying out complex combat operations.
As of May 2026, the units of the Defense Forces of Ukraine have already received over 1,000 ground robotic complexes worth more than 487 billion hryvnias through the DOT-Chain Defence weapons marketplace.
Advisor to the Minister of Defense, Serhiy “Flash” Beskrestnov, emphasized that for effective support of the army, the Ministry of Defense must focus on centralized procurement of GRC, which will ensure that the Armed Forces receive high-quality and reliable equipment in large quantities.