The Minister of Finance on 11 January 2023 published a draft decree to amend the goods and services subject to reduced value added tax (VAT) rates and the conditions for applying the reduced rates.
According to the draft decree, a 0% VAT rate would be applied to free-of-charge deliveries of goods or provisions of service to the Governmental Agency for Strategic Reserves, healthcare entities, and local government units aimed at supporting victims of the conflict in Ukraine.
Source: KPMG
