- Services of providing food for children in preschools, schools, and healthcare institutions are exempt from VAT.
- The provision of social services to homeless individuals, including food and accommodation, is exempt from taxation.
- Services provided to individuals in penitentiary institutions, such as food, clothing, and communication services, are exempt from taxation.
- Services provided to individuals in rehabilitation institutions, social service centers, and other organizations funded by the state are exempt from taxation.
- Services provided to veterans, elderly individuals, and individuals with disabilities in various institutions, such as sanatoriums and nursing homes, are exempt from taxation.
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.
Latest Posts in "Ukraine"
- VAT Refunds in 2025: Deadlines and Procedures for Documentary Tax Audits in Ukraine
- Inclusion of Pre-Termination Transactions in VAT Registration Threshold for Re-Registered Entrepreneurs
- VAT Exemption for Defense Goods Supplied by Subcontractors Under State Contracts in Ukraine
- VAT Registration for New Single Tax Payers: Is Simultaneous Registration Possible?
- EU Council Approves Customs Duty Cuts on Ukrainian Agri-Food Products
