- 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.
- To use this VAT exemption, such organizations must be registered with the relevant tax authority based on an application and a decision by an authorized body.
- If the requirements are violated, the tax authority cancels the exemption and recalculates tax obligations with possible financial penalties.
- Tax reporting must be submitted according to legal requirements.
- The exemption is granted for a specific period (quarter, half-year, or year) and requires a valid permit.
Source: kyiv.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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