VAT Exemptions for Services to Persons with Disabilities: Legal Opportunities and Requirements

• Current legislation exempts certain operations from VAT for the benefit of persons with disabilities.
• Exemptions apply to the supply of specific goods and services for persons with disabilities and other privileged categories.
• Goods and services produced by enterprises founded by associations of persons with disabilities are also exempt.
• Exemptions require compliance with specific requirements regarding goods, services, business entities, and funding sources.
• Exempt operations include the supply of special goods like rehabilitation equipment and medical devices.
• Rehabilitation services for persons with disabilities and children with disabilities are exempt.
• Services for rehabilitation, sanatorium treatment, and recreation for children and persons with disabilities are exempt.
• Services for maintaining persons in rehabilitation institutions and related services funded by the state are exempt.
• Paid services for document management and library services for associations of persons with disabilities are exempt.
• Agricultural producers’ services, including supplying own products and land processing for persons with disabilities, are exempt.
• Supply of goods and services by enterprises created by associations of persons with disabilities is exempt if legal requirements are met.
• Application of benefits is possible only with full compliance with the Tax Code and other legal acts.
• Businesses providing services or goods to privileged categories must ensure compliance with established criteria.

Source: kyiv.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.

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