- If the VAT exemption permit under p. 197.6 of the Tax Code for enterprises of public organizations of persons with disabilities has expired, it remains valid until the end of martial law and for two quarters after its termination.
- The extension of the permit is based on the provisions of CMU Resolution No. 323 during martial law in Ukraine.
- The VAT exemption applies if at least 50% of employees are persons with disabilities and their wage fund is at least 25% of total payroll expenses.
- The exemption is valid only for directly manufactured goods/services, with at least 8% of the supply price being processing costs.
- Enterprises must be registered with the relevant tax authority and have an approved application to use the exemption.
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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