Given the above, the mode of exemption from VAT, defined by paragraphs. “G” pp. 197.1.2 § 197.1 art. 197 of Section V of the TCU, applies to operations for the provision of services for all types of educational activities provided by higher education institutions, including for the acquisition of other higher and postgraduate education (in particular, above the regional order), provided that such institutions operate on the basis of a license issued by the Ministry of Education and Science of Ukraine.
Source: visnuk.com.ua
Latest Posts in "Ukraine"
- Ukraine to Tax All International Parcels: VAT from €0, Marketplace Responsibility, €150 Exemption Cancelled
- Charity Goods Supply Excluded from VAT Registration Threshold, DPS Clarifies for NGOs and Charities
- Procedure for Crediting Negative VAT Amounts to the Electronic Taxpayer Account in Ukraine
- Number of Risky VAT Payers in Ukraine as of March 2026: Official Statistics from the Tax Service
- Kyiv ESBU Recovers 5.7 Million UAH in VAT Evasion Case, Ensures Full Restitution to State
