- Supplying helmets (manufactured to military standards) to servicemen as charitable aid is exempt from VAT.
- This exemption applies during anti-terrorist operations, national security measures, defense activities, or martial law.
- The exemption is based on subparagraph 1, paragraph 32, subsection 2, section XX of the Tax Code of Ukraine.
- The relevant product classification is 6506 10 80 00 according to the Ukrainian Commodity Classification for Foreign Economic Activity (UKT ZED).
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.
Latest Posts in "Ukraine"
- Rounding in Cash Transactions from October 2025: VAT Base and Tax Invoice Rules Explained
- How to Report Set-Off of Mutual Claims in VAT Returns for Supply Contracts in Ukraine
- Single Tax Payers Must Pay VAT on Imports Without VAT Registration in Ukraine
- Court Upholds VAT Credit Overstatement Due to Supplier Lacking Transport and Employees: Case Law
- VAT on E-Services from Non-Residents: Key Rules for Tax Liability and Invoice Issuance
