The Main Department of the State Tax Service in Kyiv reminds that the sale of children’s holiday gifts by industrial and trade enterprises, as well as tickets for New Year and Christmas events for children purchased at the expense of the Social Insurance Fund for Temporary Disability, trade union committees of enterprises and organizations , other non-profit organizations, annually in the period from November 15 of the current year to January 15 of the following year, are exempt from VAT.
Source: gov.ua
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