- Enterprises and organizations founded by disability associations can keep using the VAT exemption even if their permit expires during martial law.
- Expired tax-benefit permits are extended for the entire period of martial law and for two additional calendar quarters after it ends.
- The VAT exemption applies to goods and services directly produced by these enterprises, but not to lottery/gambling services or certain intermediary arrangements.
- To qualify, at least 50% of staff must be persons with disabilities working as their main job, and their wages must be at least 25% of total payroll costs.
- If the requirements are not met, taxes must be paid under general rules with financial penalties; businesses should regularly check compliance and maintain proper documentation.
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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