This article explains the legal status of individual volunteers in Ukraine and the procedure for registering them in the Volunteer Registry

A volunteer is an individual who voluntarily engages in socially oriented, nonprofit activities by providing volunteer assistance.

Does a volunteer need to register in the Volunteer Registry?

Registration is not mandatory. The mere fact of not being registered does not constitute a legal violation.

The main purpose of registration is to avoid potential claims by tax authorities regarding the payment of tax on income received, since charitable contributions and donations may be treated as income (19.5%) in such cases.

Under the law, banks are required to verify suspicious payments or payments that, in total, exceed 400,000 UAH, and the tax authority may gain access to bank account data.

Which categories of individuals are entitled to exclude from their total monthly (annual) taxable income the amounts (value) of charitable assistance received from donors, including donors - individuals listed in the registry of volunteers for the anti-terrorist operation and/or for activities aimed at ensuring national security and defense, repelling and deterring armed aggression by the Russian Federation?

Pursuant to subparagraph 165.1.54 of paragraph 165.1 of Article 165 of the Tax Code of Ukraine, the amount (value) of charitable assistance shall not be included in the taxpayer’s total monthly (annual) taxable income:

a) paid (provided) by donors, including donors - individuals listed in the Register of Volunteers for the Anti-Terrorist Operation and/or the implementation of measures to ensure national security and defense, and to repel and deter armed aggression by the Russian Federation

b) received by donors—individuals listed in the Register of Volunteers for the Anti-Terrorist Operation and/or the implementation of measures to ensure national security and defense, and to repel and deter armed aggression by the Russian Federation

Thus, in accordance with the Tax Code, the amounts collected by a volunteer listed in the Register of Volunteers for the Anti-Terrorist Operation and/or the implementation of measures to ensure national security and defense, repelling and deterring armed aggression by the Russian Federation, will not be included in their annual taxable income.

It is important that the money received by the volunteer be deposited into a special account or card, and that charitable expenditures be supported by documentary evidence.

What personal income tax and military levy exemptions are available to individual volunteers listed in the registry?

The following are not included in the total monthly (annual) taxable income of an individual volunteer:

- funds or the value of property (services) provided to an individual volunteer with whom a contract for volunteer activities has been concluded, insofar as these constitute expenses of a nonprofit organization that engages volunteers in its activities, for medical examinations and vaccinations of the volunteer, as well as other medical and preventive measures directly related to the provision of volunteer assistance by such a person in accordance with the Law of Ukraine No. 3236-71 of April 19, 2011, “On Volunteer Activities” (hereinafter referred to as Law No. 3236);

- reimbursement by a nonprofit organization to a volunteer with whom an agreement on volunteer activities has been concluded, of documented expenses related to the provision of volunteer assistance, in the amount and in accordance with the list provided for in Article 11 of Law No. 3236.

To be included in the Register, a volunteer must submit to the territorial body of the central executive authority responsible for implementing state tax policy, in paper or electronic form (including via the Unified State Web Portal of Electronic Services): an application specifying the details of bank accounts opened in the volunteer’s name for charitable activities, as well as the taxpayer identification number or the series and number of the passport (for individuals who, due to their religious beliefs, refuse to accept a taxpayer identification number, have notified the relevant tax authority of this, and have a corresponding notation in their passport).

Where should you submit the application?

You must submit an application to the tax office at your place of registration: in person, by mail, or by filling out the application online.

How do I register in the volunteer registry offline?

Step 1. First, you must open a bank account (or obtain a bank card) to be used exclusively for fundraising and obtain a certificate from the bank confirming the account’s opening.

Step 2. You must fill out Form 1-RV.

Step 3. Make copies of your passport, proof of registration (if available), and your tax identification number.

Step 4. Submit all documents to the tax office at your place of registration in person or by mail.

How do I register in the volunteer registry online?

Open a bank account (or get a bank card) to be used exclusively for fundraising.

Step 1. Go to the tax office website—https://cabinet.tax.gov.ua—and log in using an electronic signature or BankID.

Step 2. Select “EC (Electronic Cabinet) for Citizens” —> “Application to the Volunteer Registry” —> “Create.”

Step 3. Fill out and submit the application.

Inclusion in the Registry is processed on a first-come, first-served basis within one business day.

Does a volunteer need to report on funds spent?

Yes, they do. A donor—an individual listed in the registry—must receive and retain documents confirming the provision of charitable assistance.

It is necessary to keep records of income, expenses, and other indicators related to the determination of taxable items and/or tax liabilities, based on source documents, accounting ledgers, financial statements, and other documents related to the calculation and payment of taxes and fees, the maintenance of which is required by law.