The State Tax Service clarified VAT benefits for people with disabilities: what will not be taxed

The State Tax Service noted that the current legislation provides for exemption from value-added tax for certain transactions conducted in favor of persons with disabilities.

According to the statement of the State Tax Service, among the operations included in this exemption are the supply of goods and services to disabled persons and individuals with reduced capabilities, as well as the provision of goods and services directly by enterprises and organizations established by public associations of disabled persons.

'According to the provisions of Article 197 of the Tax Code of Ukraine, exemption from value-added tax is possible if established requirements are met, in particular regarding categories of goods/services, business entities, and sources of funding,' the State Tax Service emphasized.

Among the transactions exempt from value-added tax are the supply of special goods, services of rehabilitation institutions, medical production, and others provided for disabled persons and children with disabilities.

The Ukrainian State Tax Service reminded about the exemption from VAT for transactions in favor of persons with disabilities according to current legislation. Such benefits cover the supply of goods and services for disabled persons and individuals with reduced capabilities, made by enterprises established by public associations of disabled persons. It is important to comply with the requirements to take advantage of these benefits.