The head office of the DPS in the Odesa region informs that according to para. 197.1.15 clause 197.1 of Art. 197 of the Tax Code of Ukraine (as amended, hereinafter referred to as PKU) exempts from VAT taxation operations for the provision of charitable assistance, in particular the free supply of goods/services to charitable organizations formed and registered in accordance with the law, as well as the provision of such assistance by charitable organizations to purchasers (entities ) charitable assistance in accordance with the legislation on charitable activities and charitable organizations.
Source: gov.ua
