Taxation of electric vehicles will be introduced from January 1, 2026

The taxation of electric vehicles came into force on January 1, 2026.

Earlier, the Verkhovna Rada did not extend the grace period for customs clearance of electric vehicles, the Ukrainian News agency reports.

Until December 31, 2025, the privilege was in effect - electric vehicles were not subject to VAT on import and supply operations in the customs territory of Ukraine.

From January 1, 2026, both import into the territory of Ukraine and supply within the territory of Ukraine will be subject to VAT - regardless of whether such a car was imported into the territory of Ukraine without paying VAT, and regardless of the date of registration of ownership of it.

For the import of electric vehicles, this applies to all importers - both dealers and citizens.

The supply of electric cars in Ukraine by dealers will be subject to VAT, including those electric cars that were imported before January 1, 2026 without VAT.

For citizens, the sale of electric vehicles in Ukraine remains unchanged: No VAT is charged, as citizens are not VAT payers.

As the Ukrainian News agency earlier reported, interest in electric vehicles is growing rapidly in Ukraine. According to a study of the online electric car market, over the past year, demand for Chinese-made electric cars has increased by 414%, accounting for 19% of the total demand for electric cars. Thus, from October 2024 to September 2025, Ukrainians searched for Chinese electric cars on the Internet 136,400 times. In total, Ukrainians searched for electric vehicles on the Internet 6.5 million times over the same period. For comparison, during the fuel crisis in the second quarter of 2022, Ukrainians searched for electric cars on the Internet 1.6 million times.