- Operations related to food services are exempt from VAT taxation.
- These operations include providing food and accommodation services to homeless individuals, as well as to individuals released from detention centers.
- The exemption also applies to providing food services to children in educational institutions and to citizens in healthcare facilities.
- In addition, the exemption covers various services provided to individuals in penitentiary institutions, such as food preparation, clothing and bedding provision, postal and telecommunication services, supply of food and essential items, shoe and clothing repair, additional medical services, laundry services, rental of films, cultural and educational events.
- The exemption also applies to individuals residing in rehabilitation facilities, social service centers, organizations for disabled individuals, and geriatric institutions.
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.
