Tax authorities explained the algorithm for exempting donations from taxation
The Main Department of the STS in Kyiv Region has published clarifications on the proper registration of charitable receipts for volunteers raising funds to support Ukrainian defenders. Department specialists emphasized the need to open a separate bank account and register in the Register of Volunteers to avoid taxation on donations. This was reported by Головне управління ДПС у Київській області, according to the portal PromPolitInform.
Organizing fundraising for the needs of military personnel requires a clear distinction between personal finances and charitable receipts. To achieve this, the specialized agency recommends opening a separate bank account in the name of the individual engaged in volunteer activities. In cases where a citizen is registered as an individual entrepreneur, it is essential to separate commercial operations from volunteer initiatives.
Registration in the Register of Volunteers
A key condition for exempting received funds from taxation is the official inclusion of the philanthropist in the state register. The procedure involves submitting an application under the established form No. 1-RV to the territorial body of the tax service, indicating bank details. The document can be sent in paper form or through the Electronic Taxpayer Cabinet using the F1308304 identifier.
Review of the submitted application and entry of data into the register are carried out within one business day from the date of its receipt. Upon completion of the procedure, the applicant receives a corresponding extract or a notification of refusal in electronic form. Registration by itself does not cancel the requirement for the targeted use of accumulated funds.
Targeted purpose and documentary accounting
Received donations must be directed exclusively to assisting categories of military personnel defined by legislation, security forces, and individuals affected by hostilities. Automatic tax exemption applies only to those amounts whose expenditure complies with the norms of the Tax Code of Ukraine. Tax authorities advise carefully collecting supporting documents for each tranche.
The list of required papers includes bank statements on the movement of funds, fiscal receipts, invoices for purchased tangible assets, and acts of acceptance and transfer of property to military units. Maintaining detailed accounting for each separate collection guarantees transparency of receipts. At the same time, holding volunteer status does not create an automatic obligation to submit an annual declaration in the absence of other taxable income.
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