VAT on the transfer of charitable assistance

If a religious organization (church) falls under the definition of a charitable organization established and registered in accordance with the legislation, then the transactions of such a religious organization (church) on the transfer of charitable assistance to an orphanage will be subject to the regime of exemption from taxation with value added tax established by subclause 197.1.15 of clause 197.1 of article 197 of the Tax Code of Ukraine (subject to compliance with other requirements specified in such subclause of the Tax Code of Ukraine).