- Humanitarian aid transactions are exempt from VAT registration thresholds if they meet the conditions of subparagraph 197.1.15 of the Tax Code.
- If these conditions are met, the volume of such transactions is not included when determining the total amount for mandatory VAT registration.
- If the conditions are not met, the volume of humanitarian aid transactions must be included in the calculation for mandatory VAT registration.
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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