Non-profit organizations in Ukraine are not required to register as VAT payers if their supply volumes are under 1 million UAH, according to the Tax Code. However, if this threshold is exceeded within the last 12 months, VAT registration becomes mandatory, including operations taxed at any rate, though wartime transactions by these organizations are excluded from this calculation.
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.
