Changes in the conditions for purchasing electric vehicles in Ukraine
From January 1, 2026, the conditions for purchasing electric vehicles in Ukraine will change. A VAT of 20% returns for all operations related to the import and sale of electric vehicles, which will affect legal entities and official dealers. This decision is caused by changes in the country's tax policy.
In particular, individuals are not VAT payers when buying or selling used electric cars. It is also worth noting that the pension fund fee upon the first registration of an electric vehicle will remain at 0%. The import duty for electric vehicles will also be 0%, which may simplify the process of acquiring new models. However, the excise tax on electric vehicles will be set at 1 euro per 1 kWh of battery capacity.
Excitement in the electric vehicle market
In 2025, the electric vehicle market in Ukraine experienced real excitement due to expected tax changes. This period was marked by active sales growth, as buyers tried to take advantage of favorable conditions. At the same time, at the end of 2025, there was a shortage of 'green' plates in the service centers of the Ministry of Internal Affairs, which may also indicate increased demand for electric vehicles.
The statement by Danil Getmantsev that 'the VAT of 20% returns for all operations related to the import and sale of electric vehicles' emphasizes the significant changes awaiting the market.
Experts also note that 'the market is currently overheated', which may indicate the need for additional measures to stabilize the situation.
Thus, from 2026, buyers of electric vehicles in Ukraine will face new conditions that will affect the cost and availability of these vehicles.
These changes in tax policy may significantly impact the structure of the electric vehicle market in Ukraine. The introduction of a 20% VAT for new electric cars may reduce demand for these vehicles among legal entities and dealers, who will feel the increase in costs. At the same time, maintaining the zero fee for registration and import of electric vehicles may support interest in used cars, which may affect their price dynamics. In summary, the new conditions may create additional challenges for buyers and the market as a whole, so monitoring developments will remain important for all participants.