Non-profit organizations, entered by the controlling authority into Register of non-profit institutions and organizations, that conduct humanitarian aid operations as recipients or acquirers of such aid have to do it according to legislation of Ukraine on humanitarian aid to implement the goals (objectives, tasks) and areas of activity defined by the constituent documents of relevant non-profit organization, within the framework of relevant laws, in compliance with requirements of Paragraph 133.4 Article 133 of the Tax Code of Ukraine and Paragraph 63 Sub-section 4 Section XX of this Code during the period of legal regime of martial law on the territory of Ukraine.
List of recipients and acquirers of humanitarian aid according to the Law of Ukraine "On humanitarian aid" may particularly include:
public associations, including public associations of war veterans, public associations of persons with disabilities, enterprises and organizations founded by them and created according to procedure specified by the Law of Ukraine "On public associations" for purpose of carrying out their statutory activities without the aim of making a profit;
non-profit state and municipal enterprises, institutions, organizations and local governments;
central executive body implementing state policy in civil protection, and/or another authorized central executive body – to provide civil protection forces subordinate to such bodies;
charitable organizations established according to procedure specified by the Law of Ukraine "On charitable activities and charitable organizations";
religious organizations registered according to procedure established by the Law of Ukraine "On freedom of conscience and religious organizations".
Formation of income and expenses reflected in the Report on the use of income (profits) of non-profit organization, form of which is approved by Order of the Ministry of Finance of Ukraine № 553 as of 17.06.2016, registered in the Ministry of Justice of Ukraine on 07.07.2016 under № 932/29062, with changes (hereinafter – Report), is carried out according to accounting rules, on the basis of properly prepared primary documents.
For tax accounting purposes, income received by non-profit organizations is reflected in lines 1.1 - 1.11 of Part I of the Report, and amounts of expenses (costs) are reflected in lines 2.1 - 2.6 of Part I of the Report. Report form provides for filling in only those indicators that reflect specifics of activities of the non-profit organization, depending on the law regulating activities of relevant non-profit organization.
Specifically, income in the form of non-refundable financial assistance, voluntary donations, charity, etc., including charitable and humanitarian aid, are reflected respectively in lines 1.6, 1.6.1, 1.6.2 of annex Humanitarian Aid of Part I of the Report.
Information on humanitarian aid operations is reflected in the Humanitarian Aid annex to lines 1.6.2, 2.4.2 humanitarian aid and 3.1 humanitarian aid of the Report. Humanitarian aid annex to the Report is submitted by non-profit organizations that are recipients and acquirers of humanitarian aid.
Detailed information regarding procedure for filling out the Humanitarian Aid annex to the Report by non-profit organization (recipient/acquirer of humanitarian aid), if the humanitarian aid received/provided for the intended purpose remains with non-profit organization (recipient/acquirer) or the recipient plans to provide such humanitarian aid to the acquirer in subsequent reporting periods, including operations of public and charitable organizations with vehicles received as the humanitarian aid, can be found using the State Tax Service’s E-Service "Publicly available information and reference resource" (https://zir.tax.gov.ua/main/bz/view/?src=ques&id=41559).
