VAT Tax Relief During Martial Law: Exemptions, Zero Rates, and Credit Calculation Explained

• A webinar was held by the Main Department of the State Tax Service in Kyiv on preferential VAT taxation during martial law.
• The focus was on VAT exemption for charitable, humanitarian, and material aid, and zero VAT rate for supplying goods for military transport.
• Details were provided on VAT credit calculation and adjustment.
• Taxpayers must calculate tax obligations if goods/services are used partially for taxable operations.
• A consolidated tax invoice must be registered for the total tax amount corresponding to non-taxable use.
• The use of goods/services in taxable operations is determined according to specific tax code provisions.
• Tax officials answered questions and provided clarifications on practical issues.
• Such events will continue in the future.

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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