Rules for VAT exemption on charitable donations in Ukraine: key points and guidelines.

• Operations providing charitable assistance are exempt from VAT taxation
• Free supply of goods/services to charitable organizations and providing assistance to beneficiaries is exempt from VAT
• Goods received as charitable assistance must be marked with “Charitable assistance. Sale prohibited”
• Charitable assistance can be provided in the form of goods, works, services for use by legal entities
• Recipients of charitable assistance must keep accounting records and report to relevant authorities
• Recipients must inform the donor of their intention to accept the offered charitable assistance
• Recipients must keep accounting records according to Ukrainian regulations
• Recipients must determine the procedure for accounting operations related to charitable assistance

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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