Latvia: No VAT on delivery of goods to Ukraine

Goods supplied to Ukraine when delivered to qualifying public benefit organization

Goods supplied to Ukraine when delivered to qualifying public benefit organization

A value added tax (VAT) rate of 0% can be applied to goods supplied to Ukraine when delivered to the qualifying public benefit organization that:

  • Are exported from the territory of the European Union (EU) in the framework of humanitarian aid and charity in order to provide general support to the society of Ukraine
  • Are delivered to an entity that is recognized by another EU Member State, which transfers them as humanitarian aid or donations to the public of Ukraine

The delivery of goods needs to be supported either by mutually concluded contract, deed of transfer and acceptance of goods or other document supporting the transaction.

Read an April 2022 report prepared by the KPMG member firm in Latvia

 

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