- Operations related to food services that are exempt from VAT taxation include:
- Providing food and accommodation for homeless individuals in registration centers and social protection institutions, as well as for individuals released from places of detention in social adaptation centers.
- Providing meals for children in preschools, schools, and vocational training institutions, as well as for individuals in healthcare institutions.
- Providing various services, such as food, clothing, communication, and medical services, to individuals in penitentiary institutions.
- Providing social services, including food, property, and communal services, to individuals in rehabilitation institutions, social service centers, and other organizations for disabled individuals.
- Providing services to veterans, elderly individuals, and individuals with disabilities in sanatoriums, nursing homes, and specialized institutions.
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.
