VAT deduction for Charitable support to Ukraine

Charitable support and VAT payer

If you provide charitable support as a VAT payer, it is important not to forget about the related tax liabilities. Monetary support provided does not relieve VAT liabilities. If other non-monetary aid is provided to Ukraine (assuming that it is provided “free”, without any consideration), if you claimed a VAT deduction upon procuring such aid, such deduction will continue to be claimable only if the aid is used for humanitarian and charitable organisations and supplied in the Czech Republic, and such organizations will send or transport it to Ukraine as part of their activities outside the EU. In order to prove this case, we recommend concluding at least an agreement or other similar document with the organisation in question, in which both parties declare the purpose of the aid provided and the commitment of the relevant organisation to deliver the material aid to Ukraine for that purpose.

Source nlchamber.cz

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