- Partial compensation for the accommodation of internally displaced persons (IDPs) is not included in the VAT registration threshold if the supply is free of charge and meets the requirements of charitable assistance.
- Free supply of goods or services by public associations and charitable organizations during martial law is not counted towards the total supply amount for mandatory VAT registration.
- Charitable assistance must be provided without any monetary, material, or other compensation to qualify for VAT exemption.
- Only charitable organizations established and registered according to the law, and providing assistance in accordance with the law, are eligible for VAT exemption on such operations.
- If the conditions for VAT exemption are not met, such operations are taxed under general rules.
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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