Spare parts for police vehicles, zero VAT applies.
The Research Center for Scientific and Technical Information and Technical Research under the National Police of Ukraine procures spare parts for its fleet of trucks, vans, and cars. The buyer is a state-funded institution, so bidders must account for the provisions of Cabinet of Ministers Resolution No. 178 of 02.03.2022 regarding zero VAT rate during wartime. The procurement is under the aboveThreshold procedure. No specific qualifications or set-asides are mentioned.