- Enterprises of disability organizations can keep using the VAT exemption even if the permit expires during martial law; it is extended for the war period plus two calendar quarters after it ends.
- The exemption applies to supplies of goods and services directly produced by enterprises founded by public associations of persons with disabilities.
- It does not apply to lottery/gambling-related services or certain intermediary transactions (e.g., commission, agency, trust management without transfer of ownership).
- To qualify, at least 50% of employees must be persons with disabilities working at the main workplace, and their wages must be at least 25% of total payroll costs.
- If the requirements are not met, taxes must be recalculated 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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