- 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.
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