How a Sole Proprietor or Store Can Make a Charitable Donation: Accounts, Documents, and Taxes

A sole proprietor (FOP) or a business can donate its own money without setting up a foundation or registering as a volunteer. Before making a payment, decide who is providing the assistance, who owns the recipient’s account, and what purpose you have agreed on. Keep the donation terms, evidence of the recipient’s status, and proof that the transfer was completed. A donation does not reduce the taxable income of a single-tax payer, and ordinary charitable assistance is not a business expense for a FOP under the general tax system.

If an individual receives the money, determine before payment whether a tax exemption applies or calculate personal income tax (PIT) and the military levy. A FOP or business must also check whether it has an agent reporting obligation. For a transfer to a foundation, its non-profit status matters; for a volunteer, check their registration and the targeted use of the money. Check whether the payment is permitted and what bank limit applies to the specific account and transfer method.

Identify the donor and choose an account

If a store operates as a FOP, the entrepreneur remains an individual. If the store belongs to a company, the company owns its money, so its manager or another authorized person must approve and document the donation. An owner who wants to donate personal funds uses a personal account and identifies themself as the donor.

National Bank of Ukraine (NBU) Instruction No. 162 requires separate accounts for business activity and personal needs. A personal account cannot be used to receive store revenue or conduct other business transactions. At the same time, the Instruction does not establish a universal requirement to transfer funds from a FOP account to a personal card before every donation.

A transfer from a personal account does not, by itself, remove a FOP’s duties as a tax agent when the FOP pays income to another individual. Choose the account together with identifying the donor and determining the tax consequences of the payment.

Check the recipient before transferring the money

Under Law No. 5073-VI, a recipient of charitable assistance may be an individual, a non-profit organization, or a territorial community. Charitable organizations may also assist other legal entities for lawful charitable purposes. If a store provides non-repayable assistance to an ordinary business, determine its legal basis and tax treatment separately.

Check the recipient’s full name or legal name, tax number or Unified State Register of Enterprises and Organizations of Ukraine (EDRPOU) code, and IBAN—the international bank account number. The account details must belong to the person or organization with whom you agreed on the assistance. If a foundation asks you to transfer money to an individual’s personal card, do not automatically treat that payment as a donation to the foundation for tax purposes.

The name “charitable foundation” does not establish non-profit tax status. To qualify, an organization must meet clause 133.4 of the TCU, including being properly established and registered and included in the Register. It must use its income for its maintenance and the purposes set out in its charter, subject to legal exceptions. Ask for evidence of its status and an explanation of how your donation fits its program to substantiate your tax calculation.

A donation must be voluntary and gratuitous. If the store receives goods, services, advertising, or compensation in return for a transfer, calling it a “charitable donation” does not change the substance of the transaction. Assistance also may not be provided to a public authority or local self-government body, a nonprofit organization established by it, or a third party acting on its instructions if that assistance is a prior or subsequent condition for issuing a permit, license, or approval; providing a public service; making a decision in favor of the payer; or accelerating or simplifying the relevant procedure.

Agree on the terms and prepare sufficient documents

The parties agree on the purpose of a charitable donation in advance. For example, a store may transfer money to a foundation to buy equipment for a specified military unit. Record the amount, purpose, period for using the funds, method for confirming expenses, and what happens to any remaining funds, so the recipient understands its obligations and you can check the outcome.

A written form is required for transactions between legal entities and, as a general rule, between an individual and a legal entity. Article 208 of the Civil Code of Ukraine (CCU) also requires it for transactions between individuals when the amount reaches twenty times the non-taxable minimum income. The exception for transactions fully performed by the parties immediately applies only where it does not conflict with specific legal requirements.

For a monetary donation between individuals exceeding fifty times the non-taxable minimum income, Article 719 of the CCU establishes a special written-form requirement. Article 6 of Law No. 5073-VI removes the requirement for notarization of a charitable donation of currency valuables, which include money, but does not remove the written-form requirement. An agreement obligating a party to transfer a gift in the future must also be in writing.

A written agreement may be made electronically if its content is recorded and the parties have properly confirmed and signed their consent. For a transfer under a public offer—the published terms for accepting donations—keep the terms and evidence that you accepted them. A separate paper agreement for every payment is not automatically required.

If a representative is acting, check their authority. A power of attorney authorizing a gift agreement is void by law if the power of attorney does not name the recipient. A business should also check its internal approval rules; however, the requirement for express authorization in the charter to make gifts between business companies does not apply to a legal entity’s right to enter into a donation agreement.

A donation agreement is considered concluded when the donation is accepted. The donor may monitor how the money is used and demand termination of the agreement if it is spent contrary to its designated purpose. Any change of purpose must be agreed with the donor or made on another basis provided by law or the donor’s legal transaction. For assistance to a legal entity, the parties may agree on lawful conditions for providing or terminating the donation. If you make a charitable grant, the recipient must return the amount not used within the specified period as repayable financial assistance.

How to fill in the payment purpose

Before signing the payment instruction, check the recipient, code, account, and amount, even if the bank filled in some details automatically. In the purpose field, explain that you are transferring a donation, its purpose, and the document on which it is based. There is no single mandatory wording for all donations, and the payer is responsible for ensuring the information matches the substance of the payment.

Illustrative example: “Charitable donation to purchase equipment for the military unit under Agreement No. 1 dated October 5, 2026.” Use this wording only if it matches the agreement. If a tax agent pays an individual income from which PIT is not withheld under the TCU, the agent must additionally state that the income is not taxable. This statement must be supported by a verified exemption.

How a donation affects the store’s taxes

An ordinary monetary transfer is not subject to value-added tax (VAT) under subparagraph 196.1.4 of the TCU. This applies to transferring money; if the store transfers goods or pays for services, determine the tax consequences for that transaction.

What a corporate income taxpayer checks

Tax adjustments are amounts that the TCU requires a taxpayer to add to or subtract from accounting profit or loss to calculate tax. A business with annual revenue not exceeding 40 million Ukrainian hryvnias (UAH), excluding indirect taxes, may properly elect not to apply most adjustments. The election is stated in the return for the first year of a continuous period in which the business meets this criterion; it can be made only once for that period. If revenue exceeds the threshold, the required adjustments apply for the year in which it is exceeded. The exceptions to this election under subparagraph 134.1.1 remain in effect.

If the business applies adjustments, the general rule in subparagraph 140.5.9 requires it to increase its financial result by the amount of assistance to non-profit organizations exceeding 4% of the previous year’s taxable profit. The recipient must be in the Register on the payment date. This is a tax calculation rule and does not prohibit donating a larger amount.

From 2025 through the end of the year in which martial law is terminated or lifted, clause 72 of subsection 4 of Section XX of the TCU allows the business to skip this adjustment up to 8% of the previous year’s taxable profit. To apply the rule, the amount of assistance specifically to charitable organizations in the Register must exceed 4% of that profit.

Illustrative example: the business’s previous-year taxable profit is UAH 1,000,000. It donated UAH 70,000 to a charitable organization and UAH 10,000 to another non-profit organization, both of which were in the Register on the payment dates. Total assistance is 8%, and the charitable organization received more than 4%. Under these conditions, no adjustment is made under this rule. A transfer of exactly UAH 40,000 to the charitable organization would not meet the “more than 4%” condition.

If a business assists a non-profit sports organization, the accountant must check whether it is among the recipients expressly named in subparagraph 140.5.14 of the TCU. For the sports schools, centers, and federations listed there, the financial result is increased by assistance exceeding 8% of the previous year’s taxable profit. This assistance is calculated separately from donations under the general rule in subparagraph 140.5.9 and the martial-law rule in clause 72.

For specified defense-related transfers, subparagraph 69.6 of subsection 10 of Section XX of the TCU allows the business not to apply the adjustment under subparagraph 140.5.9. It covers assistance to the Armed Forces of Ukraine (AFU) and other defense forces expressly named in the provision, their budgetary units and institutions for national defense, designated civil protection bodies and forces, state and municipal health care institutions, and the relevant departments responsible for health care. The provision also covers funds transferred to government bodies’ accounts opened by the NBU for the defense, recovery, and humanitarian measures specified in it. Humanitarian assistance must comply with the relevant legislation. A transfer to a foundation or a volunteer’s card does not automatically qualify for this exception.

If the money goes to another legal entity without non-profit status, the accountant must also check subparagraph 140.5.10. It provides for adjustments to assistance to corporate income tax non-payers, certain zero-rate taxpayers, and related taxpayers that had a loss in the previous year, subject to the specified conditions. The provision contains exceptions for individuals who pay PIT and non-profit organizations in the Register, so do not apply the same calculation to all recipients.

Personal tax deduction for a donation

A FOP who also receives a salary may claim the deduction as a resident individual. The person needs a tax number or a properly documented refusal to obtain one on religious grounds. Eligible deductible expenses include actual donations to organizations that met clause 133.4 of the TCU on the payment date, up to 4% of total taxable annual income. Business income alone does not create eligibility for this deduction, and a transfer to a volunteer’s personal card does not meet the requirement for an organization to be the recipient.

The total deduction for these expenses is limited to annual taxable salary income, taking clause 164.6 of the TCU into account. For example, if a person received UAH 300,000 in taxable salary, from which 18% PIT was withheld, and donated UAH 20,000 to an eligible organization, the person may deduct UAH 300,000 × 4% = UAH 12,000, assuming there are no other relevant circumstances. The reduction in PIT would be UAH 12,000 × 18% = UAH 2,160. If the salary was taxed at different rates, calculate the reduction in PIT in proportion to the income taxed at each rate under subparagraph 166.4.2.

To claim a tax rebate for a 2026 donation, file your tax return by December 31, 2027, inclusive, because any unused entitlement cannot be carried forward. If you are also required to file an annual return—for example, as a sole proprietor under the general tax system—you must file your 2026 return before May 1, 2027. The deadline for claiming the tax rebate does not extend the deadline for mandatory filing. Attach copies of supporting documents identifying you and the recipient; for an electronic payment document, provide its details. Keep the originals. Under subparagraph 166.2.3, the State Tax Service may not request documents again if they are already available to it in the relevant government information systems and the conditions of that subparagraph are met. The personal income tax refund is credited to your account within 60 calendar days after the return is received.

How to transfer assistance directly to an individual

For tax purposes, the TCU distinguishes between targeted and non-targeted assistance. Targeted assistance has specified conditions and spending directions; non-targeted assistance does not. Merely stating a purpose does not create a tax exemption, so identify the specific exemption provision and the documents that establish its conditions before payment.

Ordinary non-targeted assistance

Non-targeted charitable assistance from resident legal entities or individuals is exempt from tax up to a combined annual amount. In 2026, the amount is UAH 4,660: the subsistence minimum for an able-bodied person on January 1, UAH 3,328 × 1.4 = UAH 4,659.20, rounded to the nearest UAH 10, or UAH 4,660. This limit applies to all such payments during the year, so obtain information from the person about assistance already received before transferring money.

If no other exemption applies, the excess is taxed at 18% PIT and a 5% military levy. Illustrative example: a FOP accrues UAH 10,000 for a person who has not previously received non-targeted assistance that year. The taxable portion is UAH 10,000 − UAH 4,660 = UAH 5,340. PIT is UAH 961.20, and the military levy is UAH 267, so the recipient receives UAH 8,771.80 after withholding.

If combined non-targeted assistance for the year exceeds the limit, the recipient must report its amount in an annual tax return. Payments by a trade union to its members are subject to separate conditions, so do not include them in this calculation without checking the relevant provision.

Transfer to a volunteer or defender

To exempt assistance to a registered volunteer, check the conditions in subparagraph 165.1.54(b) of the TCU. The exemption covers money actually used to assist people specified by law, directly or through the named government bodies and forces, as well as reimbursement of the volunteer’s documented expenses for such assistance. Agree on evidence of purchases and delivery of the assistance, since registration does not exempt all funds received into any account.

This regime covers the year before inclusion in the Register, the year of inclusion, and subsequent years within the time limits set by the TCU. An entrepreneur does not need to be in the Register to make a personal donation. If the entrepreneur plans to receive funds for onward assistance, they must submit an application with identifying details and the details of charitable accounts to the territorial DPS office, in paper or electronic form; the law provides for inclusion within one business day.

For direct assistance to a defender, substantiate the specific category under subparagraph 165.1.54, including membership in designated forces or bodies, direct participation in relevant activities, and the place and period of participation. Where applicable, documents concerning injury or family relationship are also required. A servicemember ID alone does not establish all the conditions for the exemption.

Subparagraph 170.7.8(a) allows an exemption of assistance in any amount only for the recipients and purposes it names. For eligible defenders and registered volunteers, these include, among other things, funds for protective and surveillance equipment, medicines, hygiene supplies, food, clothing and equipment, and other goods, works, and services on List No. 112. Match the specific purchase to the List and agree on expense records before transferring money. For specified categories, payment or reimbursement of treatment, diagnostics, medical devices, and rehabilitation is also provided for.

Assistance to people affected by hostilities

Subparagraph 165.1.54(c) covers, among others, people who live or lived in settlements where hostilities take or took place, or who were forced to leave those settlements because of hostilities. Check documents proving residence or relocation, the specific settlement, and the dates against the current List of Territories approved by Order No. 376. Different territory categories cannot automatically be treated as equivalent.

For these people, as well as specified employees of enterprises and civil protection forces who directly took part in relevant activities in combat areas during hostilities, and their family members, subparagraph 170.7.8(a) provides assistance for treatment and medical care without a general monetary limit. Assistance for housing, household, or other needs must be checked against subparagraph 170.7.8(b) and List No. 653.

For needs under List No. 653, the combined annual limit is 500 minimum wages as of January 1 of the year. In 2026, this is 500 × UAH 8,647 = UAH 4,323,500. The List covers specified expenses for property restoration, housing, rent, utilities, food, goods, education, rehabilitation, and other assistance, but sets additional value and quantity limits and exclusions. For example, to replace lost property, household appliances are limited to five minimum wages per item and five items serving different purposes, while furniture is capped at a total value of fifteen minimum wages. Before making a targeted transfer, check the specific item covering the need and all its restrictions, since the general annual limit does not remove them.

If assistance is given to a family member, check whether they are included in the special list in subparagraph 165.1.54 of the TCU. It includes parents who were not deprived of parental rights in respect of that person before that person reached adulthood, and grandparents if the parents have died. It covers a spouse who has not remarried, as well as children under 14 and minors aged 14–17.

An adult child may qualify if they are studying full-time or in a dual form of study at a vocational, professional pre-higher, or higher education institution: eligibility on this basis lasts until the child completes their studies or reaches age 23, whichever comes first. The list separately covers adult children without families of their own and adult children with families of their own who became disabled before adulthood. It also includes dependents who receive a pension because the person supporting them was killed or died. Keep documents showing the family relationship and the additional condition for the specific category you rely on.

Any amount above the annual limit under subparagraph 170.7.8(b) is taxable, and the recipient must file a return. The exemption under subparagraph 165.1.54 also has a time limit: through December 31 inclusive of the year following the year in which the relevant activities end or the legal regime specified in the provision is terminated or lifted. For every transfer, therefore, check the person’s category, purpose, amount, documents, and period for which the exemption applies.

If the money is for medical treatment

A transfer to a patient’s card cannot automatically be treated as tax-exempt payment for treatment. Subparagraph 170.7.4(a) provides a separate tax exemption for assistance from residents transferred to a specified healthcare institution, prosthetics and orthotics enterprise, or rehabilitation facility, subject to the prescribed conditions. Until the system of mandatory state social health insurance is introduced, this exemption applies to the total amount of assistance for the relevant purposes, subject to the limits set out in the subparagraph. Before making a payment, check the patient’s eligibility category, medical documents, the provider’s invoice, and the procedures and purchases excluded from the exemption. For assistance to a prosthetics and orthotics enterprise or rehabilitation facility, also check what portion of the cost is already covered by payments from public budgets.

For targeted monetary assistance to an individual, subparagraph 170.7.5 sets a use period under the terms of the assistance, but no more than 12 calendar months after the month of receipt; for treatment, no more than 24 months. Any unused balance must be returned before the period expires. Otherwise, the recipient must include it in annual taxable income. If there are justified circumstances, the recipient may ask the DPS to extend the period and appeal a refusal. The separate endowment exception, under which a person uses income generated by contributed capital, does not apply to ordinary assistance transferred to a card.

Who pays the taxes and files reports

A FOP or business that accrues or pays charitable assistance to an individual has tax agent duties. It determines the taxable portion, withholds PIT and the military levy from that portion at the recipient’s expense, and remits them to the budget when making the bank payment. A bank accepts an instruction for a taxable payment when an instruction to pay PIT is submitted at the same time, or proof that it has already been paid is provided.

If the donor is a resident individual who is not a FOP and is not registered for tax purposes as a person carrying out independent professional activity, they are not a tax agent. The recipient declares the taxable portion of the assistance and pays the resulting taxes themselves: the return must be filed before May 1 of the following year, and the liabilities stated in it must be paid before August 1. Before transferring the money, tell the recipient about these obligations if the assistance is fully or partly taxable.

The rates for ordinary taxable assistance are 18% PIT and a 5% military levy. The special levy rate for military payments specified by law does not apply to a donation merely because of the recipient’s status. Assistance properly exempt from PIT under the charitable provisions discussed here is also exempt from the military levy under the corresponding TCU rule.

If taxable assistance has been accrued but not yet paid, tax must be remitted within the deadlines for the monthly tax period. Delaying payment does not remove the reporting obligation. An agent must also report assistance that is properly exempt from tax.

The tax agent’s calculation is filed with the tax office where the agent is registered, for the period in which the relevant income was accrued or paid. If the filing deadline falls on a weekend or public holiday, it moves to the next business day for banks. If the taxpayer ceases operations, the calculation for the relevant period must be filed before the termination procedure is completed.

For improper agent reporting, clause 119.1 of the TCU provides for a fine of UAH 1,020, and UAH 2,040 for a repeat violation of this kind committed within one year after a fine was imposed. For inaccurate data and errors, what matters is whether they affect tax liabilities or change the taxpayer identified in the report. For failure to withhold or pay tax before or at the time of payment, Article 125-1 provides for a penalty of 10% of the tax due; for intentional violations, 25%; and, in the applicable repeat cases within 1,095 days, 50% or 75%. The law has specific exceptions for proper correction, so correct any error under the applicable procedure; do not assume that charitable purpose or martial law automatically exempts you from liability.

Check bank restrictions

For ordinary domestic cashless transfers, NBU Resolution No. 18 establishes general permission, subject to its exceptions. Before payment, ask your bank about the limit for your specific account, the difference between a transfer by card number and one by IBAN, documents to confirm income, and how to increase the limit. An internal bank limit is not a general legal limit on donations.

A bank may ask for proof of the source of funds, an agreement or offer, recipient details, and an explanation of the purpose. A customer must provide the information needed for a lawful check. If identification is impossible, the risk is unacceptably high, the required documents are not provided, or false information is supplied, the bank must refuse the relevant transaction or service. It may also refuse a suspicious payment.

The UAH 400,000 threshold under Law No. 361-IX applies to financial transactions with an additional characteristic specified by law, such as a transfer abroad, cash, or participation by a politically exposed person. A suspicious transaction may be checked regardless of the amount, and the bank may assess related payments together. Do not split a donation into parts to avoid a check.

A suspicious transaction may be suspended without prior notice for two business days, including the day it is suspended. The State Financial Monitoring Service may order a further suspension of up to seven business days and, if there are substantiated suspicions and materials are transferred to law enforcement, extend it within an overall limit of 30 business days. If the bank does not receive an order from the State Financial Monitoring Service to continue the suspension during the initial two business days, it resumes transactions on the third business day from the day of suspension. If the bank receives notice that an order for a further suspension or suspension of debit transactions has been cancelled, it resumes them immediately, no later than the next business day after receiving the notice and no later than the 31st business day from the day of suspension. When the extended period specified in the Service’s order expires, the bank resumes transactions on the next business day. Ask in writing for the number and date of any extension decision and provide the requested documents. A court-ordered attachment or asset freeze under separate legal grounds may continue to restrict transactions beyond these periods.

If you deposit cash into a personal account before making the transfer, take NBU Resolution No. 153 into account. When a threshold transaction amount is deposited without requested documents proving its source, the bank restricts the use of the relevant funds. They may be transferred only to expressly designated accounts of the AFU, the NBU special account to support the AFU, the relevant Ministry of Social Policy account at the NBU, or accounts for military bonds. This special restriction does not apply once the required documents are provided. An ordinary charitable foundation account is not treated as one of these accounts.

If the recipient is abroad

Before making an international payment, agree with your bank on the specific permitted ground under paragraph 14 of NBU Resolution No. 18. A charitable purpose does not create general authorization for a cross-border transfer. For specified transfers by an individual from foreign-currency accounts using another individual’s card details, the limit is up to and including the equivalent of UAH 100,000 per calendar month. The bank aggregates such transfers from all the customer’s foreign-currency accounts held with that bank and card payments for “quasi-cash” transactions. This category covers transactions involving assets that can be exchanged directly for money and that an international payment system classifies as “quasi-cash” under its rules or internal documents. Before paying, ask the bank how much of this shared limit you have already used. This limit does not apply as a general cap on UAH transfers by IBAN.

Under the general rule in subparagraph 141.4.2 of the TCU, a donation constituting Ukrainian-source income for a foreign legal entity requires 15% withholding at the recipient’s expense at the time of payment, unless an applicable international treaty provides otherwise. The obligation may also apply to a FOP or a single-tax business. To claim treaty relief, check the specific treaty and obtain a proper certificate of residence and any other documents it requires; where necessary, confirm the beneficial owner of the income. Assistance through a non-resident’s permanent establishment is subject to a separate regime. If tax was not withheld at the time of payment, the TCU requires an increased tax calculation using the formula in subparagraph 141.4.2.

For the relevant payments to a non-resident, FOPs, regardless of their tax system, and legal entities under the single-tax system must file an annual corporate income tax return within 60 calendar days after the end of the year; this deadline does not defer payment of tax at the time of transfer. If the recipient is an individual, determine their tax residency before the transfer. Clause 170.10 of the TCU applies to income of a non-resident individual sourced in Ukraine. A resident legal entity or self-employed person paying that income is the recipient’s tax agent: it determines the applicable rates, checks the conditions for tax relief and an international treaty, and states the tax rate in the agreement with the recipient.

Check restrictions on payment participants and currency

Before a domestic or international transfer, ask the bank to check the specific payer, recipient, their accounts, and the ultimate beneficial owners of legal entities under paragraphs 15, 15-1, and 17 of NBU Board Resolution No. 18 of February 24, 2022, as currently in force. Paragraph 15 suspends debit transactions on accounts of residents of the states expressly named in its first paragraph and of legal entities, other than banks, whose ultimate beneficial owners are such residents. A payment from a relevant account requires an exception provided by the resolution; the exceptions in paragraph 15 apply to transactions within Ukraine.

Separately, paragraph 15-1 prohibits crediting individuals’ accounts with transfers initiated using electronic payment instruments issued by payment system participants specified in that paragraph, and prohibits accepting those instruments in Ukraine. The bank checks the issuer and the territory in which it operates. Paragraph 17 prohibits currency transactions in three separate categories: transactions using the currencies listed in subparagraph 1; transactions involving persons specified in subparagraph 2; and transactions fulfilling obligations to persons specified in subparagraph 3. These checks require information about the relevant persons’ location, registration, or permanent residence, as well as the currency and payment method.

A transfer to the NBU’s special account in support of the Armed Forces of Ukraine, or to accounts of the Cabinet of Ministers of Ukraine, ministries, and other government bodies of Ukraine, is provided for under subparagraph 1 of paragraph 15 and subparagraph 1 of paragraph 17-2. The bank checks that the account belongs to the recipient, that the transaction takes place within Ukraine for the paragraph 15 exception, and the currency: the exception in subparagraph 1 of paragraph 17-2 does not permit transfers in currencies listed in subparagraph 1 of paragraph 17.

For individuals, subparagraphs 3, 12, and 12-1 of paragraph 15 provide separate grounds: inclusion in lists maintained by the Security Service of Ukraine (SSU) or government bodies whose lists have been approved in advance by the SSU; transactions under payroll projects with units of the Armed Forces of Ukraine or the National Guard; and service in, or discharge from, the Armed Forces of Ukraine or the National Guard during martial law, provided the bank holds properly prepared copies of the documents expressly specified in subparagraph 12-1. To apply subparagraph 4 of paragraph 17-2, the currency must also be checked, because it does not permit transactions in currencies listed in subparagraph 1 of paragraph 17. If necessary, banks verify the payer’s status under paragraph 15-4; the payer’s bank provides the relevant information with the payer’s consent.

If a legal entity relies on an NBU decision under paragraph 15-2, the bank checks that the decision exists and applies to the specific debit transaction. The decision alone does not lift the prohibitions in paragraph 17. For a donation to an ordinary charitable foundation that is subject to a prohibition or suspension, the bank must identify a separate ground permitted by the resolution: the exceptions for the NBU’s special account and government bodies do not cover an ordinary foundation account. Before transferring funds, confirm the applicable paragraph and the supporting documents it requires.

If an individual pays directly to a healthcare institution in Ukraine for treatment, the bank checks whether subparagraph 13 of paragraph 15 applies; it permits payment for medical services at such institutions. If the transaction is also subject to the prohibition in paragraph 17, subparagraph 9 of paragraph 17-2 provides for an individual’s payment for medical services in UAH within Ukraine. Confirm the recipient, nature of the services, currency, and transfer method with the bank, and provide supporting documents. Check the tax exemption for this assistance under the relevant provision of the Tax Code of Ukraine.

Separate your own donation from a collection of customer funds

When a store sells a product and donates part of its own revenue, it is making its own donation. If the store collects designated contributions from an unspecified group of people, including online, this is a public collection of charitable donations. Before it begins, the store must document its authority, determine the account, and establish record-keeping, reporting, and tax treatment. Receipts into a single-tax payer’s business account cannot automatically be excluded from income as pass-through funds.

For a public collection for defense, also check the government procedure provided for in Article 7 of Law No. 5073-VI; Procedure No. 451 applies to support for the AFU. Volunteer registration does not replace an agreement or power of attorney required for the collector’s particular role. If a store only wants to contribute its own funds, the requirements for organizing a public collection do not apply to it.

Keep proof and check that the transfer is complete

After payment, confirm that the transfer was completed, the account details were correct, and the recipient accepted the donation. Keep the agreement or accepted offer, executed payment instruction, bank statement, evidence of the recipient’s status, and agreed usage report together. For a payment to an individual, also keep the exemption documents, withholding calculation, and filed report.

A business records the transfer on the basis of source documents confirming the date, substance, amount, and participants in the transaction. For its own source documents, check the particulars required by Article 9 of Law No. 996-XIV, including the responsible persons and their signatures or other identifying details. NBU requirements apply to bank documents. The relaxation for certain particulars identifying customers of services or works does not apply to donation and charitable assistance agreements.

For documents used in tax reporting, the retention period runs from the date the relevant report is filed or, if it is not filed, from the filing deadline. Periods during which the limitation period is suspended under clause 102.3 of the TCU extend the retention period. Keep documents subject to an audit or dispute until the relevant proceedings and appeal periods end, and for at least the statutory minimum; longer retention periods under other laws also apply. If the DPS sends the information provided for in clause 86.14 about a possible improper benefit to a foreign public official, keep the relevant documents for an additional 1,095 days. On liquidation, transfer applicable documents to the archive under clause 44.3 of the TCU.

Official sources

• Law of Ukraine “On Charitable Activities and Charitable Organizations” No. 5073-VI: Articles 1, 3–4, 6–7; clause 2-1 of Section VII.
• Civil Code of Ukraine No. 435-IV: Articles 206–208, 319, 719–720, 729–730.
• Tax Code of Ukraine No. 2755-VI: subparagraph 14.1.180; clauses 44.1, 44.3–44.4, 49.18, 102.3, 103.2, 103.4–103.5; Articles 119, 125-1; clauses 133.4, 134.1.1, 137.5; subparagraphs 140.5.9, 140.5.10, 140.5.14, 141.4.1–141.4.2, 165.1.54; Article 166; clauses 167.1, 168.1–168.2, 169.4.1, 170.7, 170.10, 176.2, 177.2, 177.4, 179.7–179.8, 292.1; subparagraph 196.1.4; clause 72 of subsection 4, subparagraph 69.6, and clause 16-1 of subsection 10 of Section XX.
• Law of Ukraine “On the State Budget of Ukraine for 2026” No. 4695-IX: Articles 7–8.
• Law of Ukraine “On Accounting and Financial Reporting in Ukraine” No. 996-XIV: Article 9.
• Instruction on Opening and Closing Accounts, approved by NBU Resolution No. 162: clauses 10, 23–24; DPS explanation on a single-tax FOP using funds from a business account for personal needs.
• Instruction on Cashless Settlements, approved by NBU Resolution No. 163: clauses 35–37, 41, 50.
• Procedure for Completing and Filing the Tax Calculation, approved by Ministry of Finance Order No. 4: clauses 3–9 of Section I; clause 4 of subsection 2 of Section II; clause 2 of subsection 2 of Section III.
• Cabinet of Ministers of Ukraine Resolution No. 112: List of equipment, goods, works, and services for applying subparagraph 170.7.8(a) of the TCU.
• Cabinet of Ministers of Ukraine Resolution No. 653: clauses 1–11 of the List of Needs for applying subparagraph 170.7.8(b) of the TCU.
• Order No. 376 of the Ministry for Communities and Territories Development of Ukraine: clause 1 and the List of territories of hostilities or temporary occupation.
• Procedure for the Public Collection of Charitable Donations to Support the AFU, approved by Cabinet of Ministers Resolution No. 451: clauses 1–4.
• Law of Ukraine No. 361-IX on Prevention and Counteraction to Legalization (Laundering) of the Proceeds of Crime and Financing of Terrorism: parts 4 and 7 of Article 11; Articles 15, 20–23.
• NBU Resolution No. 153 on Special Financial Monitoring Rules During Martial Law: clauses 3–10 of the approved Regulation.
• NBU Resolution No. 18 “On the Operation of the Banking System During the Introduction of Martial Law”: clause 4; clause 14, including subparagraph 9; clauses 15–15-4, 17, and 17-2.
• Decree of the President of Ukraine No. 596/2026 on Extending Martial Law: clauses 1 and 3; Law of Ukraine No. 4928-IX approving the Decree: clauses 1–2.