Legislative updates: Key changes for businesses and authorities at the start of January.

How Legislation Changed from 27.12.2024 to 09.01.2025

1. LEGISLATIVE ACTS THAT CAME INTO FORCE

• Document: Laws 4144-IX and 4143-IX dated 17.12.2024 (effective from 30.12.2024) regarding the exemption from taxation for certain defense-related goods.

Essence of the Changes. The changes include, for example, the exemption from import duties for goods used in the production of ammunition and equipment for their testing, the postponement of the "EURO-6" environmental standard requirements until 2027 for certain vehicles (excluding passenger cars), as well as the implementation of "EURO-6" for new passenger cars starting from January 1, 2025.

Additionally, the law stipulates the exemption from VAT on the import of components for the production and repair of drones, which are critically important for Ukraine's defense. Funds collected by volunteers and donated for charity will not be taxed, and charitable organizations can assist the military without losing their non-profit status.

• Document: Law 4170-IX dated 19.12.2024 (effective from 01.01.2025) concerning the liquidation of the Medical and Social Expert Commission (MSEC) in Ukraine.

Essence of the Changes. Starting from January 1, 2025, expert commissions in cluster and super-cluster hospitals will replace the MSEC and will conduct assessments based on the criteria of the International Classification of Functioning, Disability, and Health.

It will be easier and quicker to obtain disability status: the treating physician will immediately refer the patient for an assessment of daily functioning after establishing a diagnosis. Previously, this step was only taken after 120 days of hospitalization.

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