- Operations providing charitable assistance are exempt from VAT
- Goods received as charitable assistance must be marked with specific labeling
- Charitable assistance can be provided in the form of goods, works, or services
- Recipients of charitable assistance must keep accounting records and report to relevant authorities
- Recipients must use a specific chart of accounts and instructions for accounting
- Recipients must determine the procedure for analytical accounting of charitable assistance operations and open corresponding accounts
- Recipients must reflect charitable assistance in their annual financial statements
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.