Ukraine said on Tuesday its forces destroyed a Russian military patrol boat in the Black Sea near annexed Crimea, the latest naval attack on Moscow's fleet in the key waterway.

Kyiv also claimed responsibility for a strike on an oil depot in a Russian border region.

Ukraine is flexing its ability to hit Russian targets from the air and at sea, while its troops struggle to hold ground on the front lines.

The Black Sea has been a vital battleground since the war started just over two years ago.

Ukrainian forces claim to have destroyed more than two dozen Russian ships since Moscow launched its military offensive in February 2022, including several in recent weeks.

Ukraine's GUR military intelligence unit on Tuesday released a black and white video showing what it said was the overnight attack.

The footage showed a naval drone approaching the side of the Sergei Kotov – a 94-metre (308-foot) Russian military patrol boat – before a large explosion can be seen sending fire, smoke and debris into the sky above the vessel.

Ukraine's navy said explosive-packed drones had hit the ship near the Kerch Strait off the Crimean peninsula, causing "damage to the stern, starboard and port sides".

"As for the crew, the details are being clarified. There are dead and wounded. But it is likely that some of the crew managed to evacuate," military intelligence spokesman Andriy Yusov told local media.

There was no official response from the Russian defence ministry but Russian military bloggers with close ties to the armed forces confirmed the strike. (AFP)