- Services for providing meals to children in preschool, general secondary, and vocational education institutions are exempt from VAT in Ukraine.
- The exemption applies within monetary norms set by the government, based on age-specific nutritional needs and regional food costs.
- Free or partially free meals for certain student categories are funded by the state or local budgets, as determined by regulations.
- For children not eligible for free meals, parents or guardians pay according to established procedures.
- The cost allocation for different meals (breakfast, lunch, etc.) is regulated and cannot exceed specified percentages of the daily norm.
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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