- Operations of free transfer of goods/services to the Armed Forces of Ukraine (AFU) are not subject to VAT taxation, unless these operations are subject to zero VAT rate taxation.
- According to the Tax Code of Ukraine, VAT taxation applies to operations of taxpayers involving the supply of goods/services, the place of supply of which is located on the customs territory of Ukraine.
- However, during the period of martial law in Ukraine, taxes and fees are levied taking into account the specific provisions outlined in the Tax Code.
- Operations involving voluntary transfer, disposal, or withdrawal of goods, including excisable goods, and the provision of services to the AFU and other military formations, units, institutions, or organizations funded by the state budget for defense purposes, are not considered taxable operations.
- Therefore, operations of free transfer of goods/services directly to the AFU (without any form of compensation) are not considered supply of goods/services for VAT taxation purposes, unless these operations are subject to zero VAT rate taxation.
- Tax invoices are not issued and are not registered in the Unified Register of Tax Invoices for such operations of free transfer of goods/services to the AFU, unless these operations are subject to zero VAT rate 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.
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