The Verkhovna Rada has passed two bills that simplify the official registration of volunteers and regulate the tax exemption of their fundraising activities. This means that it will now be easier to volunteer officially: Law No. 8076 reduces unnecessary bureaucracy and allows volunteers to register their activities not only on paper but also electronically, including through the Diia app. And according to Law No. 7492, registered volunteers will be exempt from taxes on gatherings for the Armed Forces. The changes apply to individuals who raise money on their own cards.

What is the register and how to apply for inclusion in it?

The full name of the register is the Register of Volunteers of the Anti-Terrorist Operation and/or Measures to Ensure National Security and Defence, Repulse and Restrain the Armed Aggression of the Russian Federation (formerly the Register of ATO Volunteers). 

Anyone who has been raising money for charity on their own cards since the beginning of the full-scale aggression can register. 

Registration can be done in the following ways: 

1. At the local tax service office. To do this, you need an application (sample here), a bank reference about the account number to which you raised funds, a copy of your passport and identification code. If all the documents are submitted correctly, the State Tax Service should include the volunteer in the Register within one business day.
2. Through the Diia app in a few clicks. After the relevant function is developed, when the law comes into force and regulations are brought in line with it. Moreover, to register in this way, you will not need a bank certificate and a copy of your tax identification number, as the tax office already has it.

Important: registration in the Register of Volunteers is a right, not an obligation, so the mere fact of not having such registration is not an illegal act. The main purpose of such registration is to avoid potential claims from the tax authorities if they have a legitimate reason to check the volunteer. In other words, this is how the state protects volunteer activities. 

For how long will a registered volunteer be exempt from taxes? 

A volunteer is exempt from taxation for the entire current year, starting from February 24, 2022, until the moment of registration in the register and afterwards. 

Previously, a different rule applied: the volunteer received a deduction for the future and for the previous year of activity (for example, for 2021 if the volunteer was registered in 2022). However, if they registered within the current year, the benefit didn’t apply to the previous months of the same year, which was a gap in the legislation that has now been regulated.

Is it necessary to report on the spending of the funds raised?

There is currently no clear explanation on this from the State Tax Service or the Ministry of Finance of Ukraine.

In the period from February 24, 2022 to May 1, 2022 (part 9 of the Law of Ukraine 2600-IX of September 20, 2022), a “documentary amnesty” was in effect for volunteers, according to which the tax authorities were not supposed to check their reports. This measure is appropriate because in many cases the fundraising is urgent and volunteers don’t have time to collect papers to justify the costs of the aid, or in cases where the aid was purchased from unofficial sellers or was previously used. 

Lawmakers are currently working to regulate this issue. A likely scenario may be, in particular, the extension of the “documentary amnesty” for volunteers to save them from the difficulties of collecting numerous documents for reporting to the Tax Service for a certain period of time.

However, if you volunteer, we recommend that you always keep documentation (receipts, purchase agreements) whenever possible.

Support for the Armed Forces of Ukraine through the National Bank of Ukraine

Payment details are here

Support of the Armed Forces of Ukraine through reliable volunteer organisations: 

• Come Back Alive

The “Come Back Alive” Foundation, among other things, supplies and repairs equipment, trains soldiers and officers, and helps to change the Armed Forces of Ukraine.

You can help through the foundation here.

• Serhiy Prytula Foundation

Since February 2022, due to Russia’s full-scale attack, Serhiy Prytula has been using the resources of his Foundation to help the military. The Foundation has opened its own logistics points on the border with Poland and in Lviv to efficiently deliver goods from Europe to Ukraine. Prytula’s Foundation purchases equipment, medical supplies and transport for the military. Another area of the foundation’s work is humanitarian aid.

You can help through the foundation here.

• Volunteer Roman Donik

Details for donating through a volunteer are here.

• Svoyi Foundation

You can help through the foundation here. 

• Central volunteer hub of the State Special Communications Service of Ukraine

The hub unites and coordinates the efforts of volunteers and cooperates with all military-civilian administrations of Ukraine to support the military personnel of the State Special Communications Service of Ukraine, the Armed Forces of Ukraine and other forces of the security and defence sector of Ukraine.

Ways to help and payment details are here.

• Army SOS

The public initiative assists the Armed Forces of Ukraine in the field of air and radio reconnaissance, as well as command and control systems and firepower. 

Payments can be made here.

Supporting the Armed Forces of Ukraine: other ways to donate

In the Diia app. Click “Help the Army” on the main screen. Funds from Diia are used only for the needs of the Armed Forces of Ukraine.

You can send money directly to the Ministry of Defence of Ukraine. The money will be used for logistical and medical support of the troops.

Payment details are here

Are camouflage nets still needed for the front? 

Unmasked military equipment is an easy target for the enemy. High-quality camouflage equipment blurs the contours of objects in the environment and helps to hide them. That’s why requests for camouflage nets from the military are very frequent. They are always in demand.

Handmade nets allow working out natural patterns. In other words, it is possible to make a product for a specific request: to match the colour to the terrain, to weave a net of the right size. For example, the military can send a photo of what is literally under their feet, and volunteers will recreate it. 

What do those who want to start weaving nets need to know? 

You need some time and a willingness to dedicate it to a common cause. 

Look for groups of volunteers who weave nets in your city or community. 

For example, in Kyiv, the “Kitty Pechersk” volunteer community holds weekly introductory netting workshops and announces them on their social media pages.

The KCSA website has information about other volunteer organisations involved in netting.

Even an hour or two spent volunteering is valuable and helps fulfil the military’s requests.

Is it possible to weave nets at home? 

It is almost impossible to make nets at home: the frame that allows you to make drawings for blurring contours is very large. The net should blend into the terrain, not become a target. That’s why the braiding technique is often adjusted.

What is the best material for weaving nets?

The best material to use for weaving nets is spunbond, an innovative textile material that doesn’t change colour when wet and doesn’t become heavy, unlike other fabrics. 

If a person can’t go out to weave somewhere, but wants to help, what are the options?

You can weave helmet covers at home. These are products used to mask the head. 

To get a kit for weaving helmet covers, you can write to “Kitty Pechersk” on social media. You can pick up the kit at the volunteers’ location or receive it by “Nova Poshta”. 

Why are trench candles needed at the front? 

In frontline conditions, a trench candle provides basic conveniences: warmth on a cold night, light when there is no other source, the ability to boil water or heat food. Such a candle is small, lightweight, easy to use and can be made by hand.

How to make trench candles at home? 

The process of making candles may look simple, but there are nuances involved.

To avoid mistakes and make a really high-quality candle, you should follow the rules.

• The “right” cardboard

Always use unpainted, unlaminated single- or double-layer corrugated cardboard without adhesive tape. Any paints or adhesives emit toxic substances and create soot when burned, which can be harmful to health.

• Choosing a can

A can that is too tall will not work: it restricts the access of oxygen, which is why the candle will not burn properly. Canned food or pet food containers are best: small ones (5-7 cm high) burn for up to 1.5 hours, medium ones (9 cm) for 4-6 hours, and large ones (over 10 cm) for 8-10 hours. The height of the candle should not be greater than the diameter, so choose jars no higher than a “corn” (9 cm). 

You can collect cans at your place of residence and work, or set up collection points in schools or other public places. You can also negotiate with cafes and restaurants. 

The main task is to set clear collection criteria, place a box for the cans and regularly take away what is brought in so that the collection doesn’t take up too much space.

Quality of paraffin wax 

For candles, use pure paraffin wax without fragrance.  Any aromas, even pleasant ones, can demask the positions on the frontline. Instead of being useful, such a candle can pose a danger to the military.

Technical paraffin wax is strictly not suitable: it can emit harmful substances during burning and cause allergies. It is best to buy paraffin from trusted suppliers. These can be companies that provide product safety documentation or specialise in candle-making materials. 

You can melt paraffin wax on any surface, in any container that is convenient for further pouring. It is important to ensure that the room is ventilated. Also, don’t leave the container unattended. Don’t let the paraffin wax boil: it can cause fire. 

• Method of folding cardboard

Place the cardboard in the jar with the “holes up” – with the folds perpendicular to the bottom. There are two main ways to do this:

• “Snail” is a classic method where a strip of cardboard is rolled into a snail-like spiral. It is important to leave small gaps between the turns so that air can pass freely. 

When using this method, the cardboard should not be rolled too tightly, as this will prevent the paraffin from rising and the candle may burn poorly. The height of the spiral should be 5-10 mm below the edges of the jar so that the flame doesn’t go out due to lack of oxygen.

• “Star” is a method of putting cardboard into the jar in strips, crossing them with each other. First, one strip is placed horizontally, then vertically, and then diagonal strips are added. This method leaves gaps for air so that the candle burns smoothly.