- The legislation provides VAT exemption for certain operations benefiting people with disabilities.
- Exemptions include supply of specific goods and services to people with disabilities and other privileged groups.
- VAT exemption is possible if certain requirements are met regarding goods services categories and funding sources.
- Exempt operations include supply of rehabilitation equipment and services for people with disabilities.
- Businesses must ensure compliance with legal criteria to apply these tax benefits.
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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