- Ukraine’s tax authority clarified that VAT exemption applies to food services for children in preschool, general secondary, and vocational education institutions, as well as for certain patients in healthcare institutions, under PPCU Art. 197.1.7(g).
- For school/kindergarten catering, the exemption applies only within the prescribed daily cash norms set by CMU Resolution No. 116 and Resolution No. 305; the food allowance is tied to age-based nutritional standards and regional food prices.
- The VAT exemption can be funded either from budget money or from parents’ payments, provided the service remains within the approved norms.
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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