Regarding occurrence of the VAT consequences in case of taxpayers, in particular, utility companies, budgetary funds in case of receipt of budgetary funds, in particular by utility enterprises
Occurrence of the VAT taxation depends solely on the conduction of business operations (supply of goods/services (works) place of supply of which according to Article 186 Section V of the Tax Code of Ukraine is the customs territory of Ukraine, including, which are carried out within the relevant budgetary programs) and does not depend on the direction of use of funds received from the buyer / customer (budget manager) and on the status of such funds (budgetary or non-budgetary).
Find more details at the following link: https://tax.gov.ua/en/new-about-taxes--news-/617240.html