On 28 May, the Verkhovna Rada adopted draft law No. 15259, which exempts value-added tax on the supply of ground-based unmanned systems to Ukraine.
This was reported by the parliamentary press service.
As noted in the parliament, the measure will help ensure that the Defence Forces are supplied with ground robots for ammunition transport, medical evacuation of the wounded, and reconnaissance missions.
The bill was supported by 294 MPs.
According to the explanatory note, unmanned ground systems (UGVs) are widely used for reconnaissance, ammunition delivery, evacuation of the wounded, engineering tasks and other operations in combat zones. The Armed Forces of Ukraine emphasize an urgent need for such systems, as shortages reduce the combat effectiveness of units.
The adoption of the law is intended to meet frontline needs for UGVs and improve the efficiency of public spending on their procurement.
- Since the beginning of 2026, deliveries of unmanned ground systems to Ukrainian units have effectively stalled due to a legal gap. After the VAT exemption for electric vehicles expired on 1 January, UGVs were inadvertently included under the same tax category. Meanwhile, aerial and naval drones remain under separate exemptions, while ground systems had none.
- The issue was first raised in February by the Ukrainian Armament Council. A follow-up interagency meeting involving the Ministry of Defence, Ministry of Finance, State Tax Service and the Defence Procurement Agency supported amendments to the Tax Code. However, the proposal stalled at the parliamentary committee stage.
- A renewed meeting took place on 15 May, and the draft law appeared on the parliamentary website on 19 May.
- More details on the capabilities, advantages and limitations of UGVs — as well as procurement challenges in 2026 — are available in LB.ua’s report UGVs under the spotlight: What these robots can do — and why their delivery in 2026 is now in doubt