Taxation of volunteers – clarification from the State Tax Service

The State Tax Service has provided clarification regarding the payment of taxes by volunteers who have not registered in the Register of Volunteers. Tax officials’ answer: citizens who collect assistance from the Armed Forces on their cards are required to pay 19.5% tax.
 

The DPS notes that, if an individual has not registered with the Register of Volunteers by January 1, 2023, the funds received by him on his accounts (cards of Privatbank and other banks, or monobank from Monobank) are included in his total monthly (annual) taxable income . That is, you need to submit a tax return and pay 18% personal income tax and 1.5% military levy from the money collected for the needs of the defenders of Ukraine from February 24, 2022.
 

As of May, more than 4,500 people were registered in the Register of Volunteers. But in reality there are much more of them, many volunteers continue to work without registration. One of the key reasons for this is that registered volunteers must collect and store documents and keep records of all the help they provide. It takes a lot of time and requires the involvement of professional accountants.