Army of drones. Will Ukraine be able to create its own production of drones soon

For manufacturers of unmanned aerial vehicles in Ukraine, they propose to introduce tax benefits. The focus understood what changes were being prepared and whether the initiative to develop innovations in the military sphere and strengthen the state's defense capability. Even before the full -scale Russian invasion in Ukraine, the production of drones was actively developing, which, in particular, were used in agriculture.

Now UAV manufacturers are primarily focused on the needs of defense, and the development of Ukrainian engineers is widely used at the front. For example, Aerodrone, which previously produced agricultural drones, has started production of drones for the Armed Forces. And in 2023, the Ukrainian company UA Dynamics plans to produce more than 150 new Punisher drones for the Armed Forces. Their production began in 2016.

Of course, providing these and other support manufacturers and certain benefits looks like a logical step, given the high level of Armed Forces needs in such equipment. "Currently, most initiatives to support drones are to reduce tax burden, which allows to increase the investment attractiveness of projects in the field of Defense Tech in the direction of robotics. Drone repair, " - says Valery Yakovenko, co -founder of Droneua, expert in the field of unmanned technologies and robotics.

Let us clarify, the interlocutor of the focus implies changes to the Tax and Customs Codes of Ukraine, which are provided by laws No. 2906-IX and No. 2907-IX of February 6, 2022. These documents refer to the exemption from duties and VAT by January 1, 2024 of the following imported equipment: and now, in order to stimulate the production of drones in Ukraine, it is proposed to be released from VAT and import duty components and equipment for unmanned systems.

Similar changes are envisaged in the new bills No. 9275 and No. 9276, which were submitted to the Verkhovna Rada at the beginning of the month and approved by Parliament on May 29.

Maria Tereshchenko, lawyer of Ante, specifies that according to these initiatives, individuals will be able to use individuals-entrepreneurs and legal entities, and a fairly wide list of goods to which privileges will be distributed, from fastenings and accessories to devices and equipment for automatic control, will be given in the Customs Code of Ukraine with the indication of codes in accordance with the UKT FEA.

However, experts interviewed by focus are not sure that importers will not have a misunderstanding at the customs, as it was already with preferential import of generators and electrical equipment in the midst of Russian energy terrorism. "During customs clearance, the customs authority may recognize that the goods do not belong to the list of tax exempted and decide on the need to pay duties and VAT, - warns Maria Tereshchenko.

- Because belonging to the goods to tax exempted, wait for or go to court. " Profile experts evaluate the proposed innovations are ambiguous. Valery Yakovenko emphasizes that any initiative to facilitate business and reduce the level of capital investments in launching new projects or expanding the range is good.

But, according to the focus interlocutor, the proposed mechanism is folded, which is why there is a risk that small businesses or startups will not be able to take advantage of benefits, which will be discussed in more detail.

According to Cyril Novikov, the air expert, the director of the Help Help Culture Charitable Foundation, the real advantages of the initiative are that domestic manufacturers will be able to save from 7% to 15% in the final cost of the product in production, and this dependence is not linear.

However, the interlocutor of the focus also warns of the possible reverse effect in the form of promotion under the wrapper of domestic production of full copies of Chinese drones, which will simply gather in Ukraine. "Product assembly is also a production that involves jobs and payment of taxes to the local and state treasury. But a minus may be that further large -nosed assembly will not go. In Ukraine, it will be cheaper to gather drone than to develop it from scratch.

Accordingly, will be won by enterprises focused on profit, not the development of the industry and the approximation of the victory, " - said Kirill Novikov. It should be emphasized that receiving tax benefits imposes some responsibilities on drones. Maria Tereshchenko warns that the importer must submit the customs in a timely manner in an arbitrary form on targeted use and balances of goods imported at preferential rates.

According to Valery Yakovenko, such additional quarterly reporting is easily performed by large manufacturers, but in practice it is unattainable for enterprises where only 5-10 engineers work. That is why small companies are unlikely to be able to use this privilege, or they are at risk of attracting the attention of the inspectors.

According to Maria Tereshchenko, the targeted use of goods imported at preferential rates will be checked by taxpayers and customs together, and late submission or failure to submit a customs report will lead to refusal to further customs clearance of goods with the use of privileges and will be considered a basis for conducting documentary.

At the same time, according to the interlocutor of the focus, if customs officers or taxpayers recognize the use of goods imported at preferential rates, the importer will be obliged to pay not only the amount of VAT and import duty, but also donate the penalty. "The laws do not contain criteria for recognition non -targeted, which gives public authorities a fairly wide field for interpretation, which may not always be in favor of the importer, - warns Maria Tereshchenko.

- In particular, whether it will be considered non -targeted use For the needs of Ukraine's defense - an open question that will be resolved solely in practice. " Yet, given the above observations and warnings, focus interlocutors consider the initiative useful and timely. "The laws create the preconditions for the powerful support of the unmanned industry, but in the current version they hide the risk that the startups in the field of military will not receive support.

However, the document clearly has more advantages than potential shortcomings that would like to adjust," Valery said. . "This is not the first example in the history of the domestic industry when the state does not offer direct investment or guarantees. But there is a war, and therefore tax benefits for any business are a good reason to become stronger and more resistant to the situation in the country. And a fuse [from abuse] There is a temporality of these benefits, "Cyril Novikov continues.