- Operations related to the provision of food services are exempt from VAT taxation in Ukraine.
- These operations include providing food and accommodation to homeless individuals, as well as to individuals released from detention centers.
- The provision of food to children in educational institutions and to citizens in healthcare facilities is also exempt from VAT.
- Various services provided to individuals in penitentiary institutions, such as food preparation, clothing and bedding provision, postal and telegraph communication services, and repair services, are exempt from VAT.
- Social services provided to individuals in rehabilitation institutions, social service centers, and other organizations are also exempt from VAT.
Source: od.tax.gov.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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