- Free supply of goods/services to charitable organizations and recipients of charitable aid is exempt from VAT
- Operations carried out during the period of martial law in Ukraine are exempt from VAT
- Public associations and charitable organizations providing free supply of goods/services to registered charitable organizations or recipients of charitable aid are not required to include these operations in their VAT registration calculations
- Free supply of goods/services refers to providing them without any form of compensation
- Failure to meet the conditions for free supply may result in the operations being subject to VAT on general grounds
- These exempt operations do not count towards the VAT registration threshold for the organizations providing them
Source: news.dtkt.ua
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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