Stanislav Buchatsky, the head and founder of the Automotive Market Research Institute, took part in the podcast "Chronicles of the Economy" of the publication "Economic Truth". The central topic of the conversation was the future of benefits for the import of electric vehicles, and the main question that interests many Ukrainians is what exactly will change from 2026 and how much it will cost to clear customs for an electric car after the end of the zero VAT period.
Why did the benefit appear at all and how did it affect the market?
The electric car import exemption appeared in 2017 and began to operate on January 1, 2018. At that time, the electric car segment in Ukraine was almost invisible: approximately 4 thousand cars throughout the country. That is why the state decided to stimulate demand by exempting buyers of electric cars from paying VAT, as well as customs duties and fees to the Pension Fund.
In the podcast, Stanislav Buchatsky emphasized that it was thanks to these decisions that the electric vehicle market in Ukraine was formed in the form we see today. Business received a simple and clear incentive — to import electric cars with minimal customs costs. And the market in response created the infrastructure: a network of charging stations, service stations, import logistics, independent dealer networks.
"If it werenʼt for these benefits, we wouldnʼt be talking about a large electric vehicle market today. The benefit gave the market a start, and the business did everything else itself," said Buchatsky.
As of today, the fleet of electric cars in Ukraine exceeds 200,000 — ten times more than before the launch of the benefits.
What was actually a privilege, and what was a permanent norm?
In public discussions, different components of "benefits" are often mixed up, while in reality they have different legal statuses.
VAT is a temporary benefit with a limited validity period
The exemption from VAT on the import of electric vehicles was specifically stipulated in the Tax Code with a clearly defined validity period. The benefit has been extended several times, but only for a limited period. The current end date is December 31, 2025. In the podcast, the expert emphasized:
"The VAT benefit has an expiration date. For it to continue, a vote is required. For VAT to start being charged, you donʼt need to do anything, it will just return automatically."
Duty is not a privilege, but a permanently set zero rate
At the same time, the zero duty for electric vehicles is not a temporary benefit, but a permanent norm enshrined by law in the customs tariff of Ukraine: the import duty rate for passenger cars with an electric engine is 0% — without any validity period.
So, after January 1, 2026:
- VAT will be refunded ,
- The duty will remain zero, because no one has canceled it and it is not tied to the 2018 "preferential package".
What will happen in 2026: a list of changes
If the Verkhovna Rada does not extend the zero VAT rate (and the probability of this, according to Buchatsky, is “extremely low”), from January 1, 2026, only one thing will change when importing an electric car: 20% VAT will be charged again. Because this rate was temporary in accordance with paragraph 64 of the transitional provisions of the Tax Code of Ukraine.
Everything else will remain as it is now:
- duty — 0% (constant rate in the current Customs Tariff of Ukraine );
- excise duty — 1 euro for each kWh of battery capacity (a constant rate in the current Tax Code of Ukraine );
- Pension Fund fee — 0% upon first registration of an electric vehicle (a permanent norm in the current law of Ukraine " On the fee for mandatory state pension insurance ")
Therefore, widespread statements about the "return of full customs clearance" are incorrect.
How customs clearance will be calculated from 2026
For example, for an electric car costing 20,000 euros, 60 kWh battery:
- excise duty: 60 euros;
- VAT base: 20,060 euros;
- VAT 20%: approximately 4,012 euros.
So, customs payments in 2026 will amount to approximately 20% of the customs value of the car (plus a few dozen euros of excise duty). Another question is how customs will determine this customs value and from what value taxes will be charged — but that is a topic for another conversation.
However, even after the VAT refund, electric vehicles remain the category with the lowest tax burden among all cars in Ukraine.
What will happen to the market after January 1, 2026?
According to Stanislav Buchatsky, the current record import of electric vehicles is partly shaped by the expectation of a VAT refund, which stimulates demand "in advance." Because of this, a temporary decline in imports is possible in 2026 — by approximately 20-40% in the first months.
At the same time, a decrease in demand may provoke a decrease in prices for electric cars abroad, which may ultimately make such cars more affordable. And therefore, in the end, their purchase may remain quite profitable even with an additional 20% VAT, because the total customs payments for electric cars will remain the lowest among all categories of cars in Ukraine (especially in comparison with diesel cars). The biggest problem that the market may face is an objective determination of the customs value of such electric cars, especially from European countries, the expert notes.
After the sale of accumulated stocks during the first half of 2026, the market is likely to stabilize. Electric vehicles will remain more economically profitable to operate, and since their supply in foreign markets continues to grow, they will not disappear in Ukraine either, and their number will still gradually grow.
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