- Free supply of goods/services by charitable and public organizations as charitable aid is not included in the VAT registration threshold of 1 million UAH.
- This exemption applies during martial law in Ukraine, as per current legislation.
- Such operations are VAT-exempt if provided according to charity laws and without any compensation.
- If the conditions for charitable aid are not met, these operations are taxed under general rules.
- These transactions are not counted when calculating the total supply volume for mandatory VAT registration.
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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