Donations must serve a charitable purpose connected with supporting Ukraine’s defence efforts. You can make donations to the Ukrainian state itself, its territorial administrative units, or legal entities and individuals based or resident in Ukraine. Exceptionally, a cash donation to purchase weapons is also considered to fulfil a charitable purpose.
Besides straightforward cash donations, you can also deduct non-cash donations from your tax base. Such donations may include food, clothing, the costs of transporting these donations or transporting refugees themselves.
You determine the value of non-cash donations using the cost of purchasing the food or clothing. Or, if you sent an employee during their working hours to deliver donations to the Ukrainian border, for example, you can deduct both wage costs and fuel. 🙂
In practice, however, other donations always require confirmation of the donation’s value, which you normally receive from the non-profit organisation concerned. For the non-cash donations described above, it is unclear how you would prove their handover to the tax office. To be on the safe side, I would therefore recommend financial donations, which are easier to document :-).
If you are unsure, feel free to get in touch and we will look at it together.