- Operations providing charitable assistance are exempt from VAT
- Free supply of goods/services to charitable organizations and recipients is exempt
- Goods received as charitable assistance must be marked with “Charitable assistance. Sale prohibited”
- Legal entities receiving charitable assistance must keep accounting records and report to relevant authorities
- Goods received for charitable purposes through compensation must be confiscated
- Operations involving excisable goods, securities, and goods/services for business use are not exempt from taxation
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.
