The idea of the draft law is stated clearly: to help citizens who prefer modern, environmentally friendly, and economically advantageous transport. The document provides for the preservation of current tax benefits — the abolition of VAT, import duty, and a minimum excise tax of 1 euro per kWh of battery capacity — for the entire duration of martial law and for another year after its end.
It is worth noting that this initiative appeared after the previously registered draft law No. 13351, submitted by a group of people's deputies led by Dmytro Razumkov. That version provided for the extension of benefits only until January 1, 2027. In the new version, the emphasis is not on a specific date, but on the period of emergency, which, according to the authors, is a more flexible approach in the realities of war.
However, there was no shortage of criticism. Serhiy Kuyun, director of the Consulting Group 'A-95', notes that such benefits cost the state budget approximately 310 million hryvnias monthly. He reminds that Ukraine currently has about 155 thousand electric vehicles that do not use a single liter of fuel, and therefore do not pay taxes included in its cost. These resources could be directed, in particular, to defense needs.
Today, according to current legislation, all electric cars imported into the country are not subject to VAT, duty, or even the Pension Fund fee. Only a nominal excise tax is paid. This rule is valid at least until January 1, 2026.
So, parliamentarians will again have to choose: support the development of electric transport and encourage the transition to safer and quieter mobility — or strictly count every hryvnia of the budget.
