- Enterprises and organizations founded by public associations of persons with disabilities are exempt from VAT on goods and services they directly produce, under certain employment and wage conditions for persons with disabilities.
- To qualify, at least 50% of employees must be persons with disabilities, and their wage fund must be at least 25% of total payroll expenses.
- The exemption applies if processing costs are at least 8% of the supply price of the produced goods/services.
- Eligibility requires registration with the relevant authority and a permit, issued for a specified period (quarter, half-year, etc.).
- Violation of requirements leads to cancellation of the benefit and recalculation of tax obligations, with possible financial penalties.
Source: od.tax.gov.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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