The government has continued the exemption from VAT on scrap metal operations until 2022

The Government extended the Resolution of the Cabinet of Ministers of Ukraine # 15 dated January 12, 2011. Therefore, supply operations (in particular, import operations) of waste and scrap of certain ferrous and non-ferrous metals are exempted from value added tax by January 1, 2022.

The list of scrap and waste of ferrous and non-ferrous metals, which are subject to the operation of the Regulation number 15, can be found at thelink.