- Catering services for children in educational institutions are exempt from VAT if provided within established nutritional or monetary norms and paid from budget funds.
- The exemption applies to services in preschools, general secondary, and vocational education institutions, as well as for citizens in healthcare institutions, as regulated by the Cabinet of Ministers.
- The daily monetary norm per child is set according to age-specific physiological needs and regional food costs, with specific percentage limits for each meal.
- Certain categories of students may receive free or partially subsidized meals funded by state or local budgets, based on decisions by educational authorities.
- For children not eligible for free meals, payment is made by parents or other sources.
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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