- Ukrainian enterprises and organizations of disability associations can keep using the VAT exemption even if their permit expires during martial law.
- Expired permits are automatically extended for the duration of martial law and for two calendar quarters after it ends.
- The exemption applies to goods and services directly produced by such enterprises, but excludes lottery/gambling services and certain intermediary transactions.
- To qualify, at least 50% of employees must be persons with disabilities, and their wages must be at least 25% of total payroll costs.
- If these requirements are not met, VAT must be paid under general rules with 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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