This was reported with reference to data from the Verkhovna Rada.
At the same time, the bill includes restrictions: one car per military personnel and a ban on its sale for three years.
Who is eligible
Two categories of citizens will be eligible for the VAT and excise tax exemption: active-duty military personnel and individuals mobilized after February 24, 2022. The exemption will be in effect during the period of martial law and for one year after its conclusion.
At the same time, the draft law includes a number of anti-abuse restrictions:
- the exemption applies to only one vehicle per person;
- a ban on the disposal of the vehicle for three years is established—specifically, it cannot be sold or transferred by power of attorney;
- the exemption does not apply to expensive vehicles subject to vehicle tax;
- it also will not apply to vehicles manufactured in the aggressor state.
How it differs from the original bill
The initiators of the alternative bill explain: after the zero-duty regime was abolished in 2022, many military personnel found themselves in a more difficult position when purchasing vehicles compared to those who had managed to take advantage of the exemption earlier. Additionally, the proposed model could partially resolve the issue of criminal proceedings against volunteers who are sometimes suspected of misusing humanitarian vehicles.
The alternative version differs from the original draft No. 15195 in the duration of the exemption. While the main document provided for its application only during martial law and for 90 days after its conclusion, draft law No. 15195-1 proposes extending the preferential regime for the entire duration of martial law and for another year after its termination or repeal.