- Free transfer of computers to a school by a non-charitable organization is not exempt from VAT.
- VAT exemption applies only if one party is a registered charitable organization.
- The aid must be free without any form of compensation.
- Certain goods and services are excluded from being considered charitable aid.
- If all conditions are not met, the transaction is subject to VAT.
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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