- During martial law, VAT benefit permits for enterprises and organizations of disability public associations that expired can be extended for the duration of martial law and for two calendar quarters after it ends.
- The VAT exemption applies to directly produced goods and services by such entities, subject to conditions in the Tax Code and disability protection laws.
- To qualify, at least 50% of employees in the previous reporting period must be persons with disabilities whose main workplace is there, and their wages must make up at least 25% of total labor costs.
- “Direct production” means processing costs must be at least 8% of the selling price of the produced goods/services.
- The benefit is available only if the enterprise is registered with the relevant tax authority based on an application and an authorized decision.
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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