Solidarity with Ukraine through donations and gifts, and related VAT

VAT payers also show solidarity with Ukraine, in the form of (1) the supply of goods to humanitarian or charitable organizations, (2) the provision of a financial donation, or (3) the provision of material gifts or assistance.

The supply of goods in return for payment to humanitarian or charitable organizations is exempt from VAT. We recommend proving the right to exemption by a declaration of a humanitarian or charitable organization on the export of these goods to a third country, or more precisely, to Ukraine.  There is no need to deal with VAT on financial gifts, both cash and non-cash, as they are not subject to VAT.

For the provision of material gifts and donations to a domestic humanitarian or charitable organization to be conveyed to a third country (Ukraine), the supply is exempt from VAT, with the right to deduct. Here, too, we recommend having a declaration of export of this donation.  

publikováno 25.03.2022