In Ukraine, there is a special tax mechanism for individuals who collect charitable funds into their personal bank accounts for national defense needs. To benefit from tax exemptions, such individuals can join the Register of Volunteers maintained by the State Tax Service of Ukraine.

Who this applies to

Registration is primarily relevant for individuals who independently collect charitable funds into their personal bank accounts to support the military or other defense needs.

What tax guarantees the register provides

Charitable funds received by a registered volunteer and used for defense needs or military assistance are not taxed.
Such funds are exempt from the military levy and personal income tax (PIT).

How to apply for inclusion in the register

Through a territorial office of the State Tax Service
Submit an application in the prescribed form and present an identity document.

In electronic form
The application can be submitted via the electronic services portal of the State Tax Service, in particular through the taxpayer’s electronic cabinet.
Applications are usually processed within one business day.

Do you need to report on the use of funds

There is no separate regular reporting requirement under the law for registered volunteers. However, it is recommended to keep records to protect yourself in the future.

In the event of a tax audit, a volunteer must confirm that the funds were used for their intended purpose — defense needs or military assistance.

It is therefore recommended to keep:

• receipts;
• purchase agreements;
• acceptance and transfer acts;
• other proof of aid transfer.

Even when purchases are made urgently, it is advisable to document at least basic proof of expenses.

Important to understand

If you plan to systematically collect funds into your personal accounts to support the military or other defense needs, inclusion in the register can help avoid tax risks. The register also allows you to benefit from the tax exemptions provided by the state for volunteers.

The Register of Volunteers is a tax accounting mechanism for individuals who independently carry out charitable activities, designed to apply tax benefits to the charitable aid they receive.

During wartime, the number of charity fundraisers increases — and so does fraud. To ensure your help actually reaches the military, follow these simple safety rules.

If you donate to a charitable foundation or organization

1. Verify the organization by its EDRPOU code.
   Every foundation or NGO is registered in the Unified State Register of Enterprises and Organizations of Ukraine (EDRPOU). Make sure the name, code, and type of activity all match.
2. Assess the website.
   Pay attention to:

• whether it is a fully functional website rather than an empty shell;
• whether the buttons work;
• whether you can receive a response to a request or inquiry.

Check the domain name for spelling errors and confirm a secure connection (https://). Scammers often create clone websites of well-known foundations.

1. Check social media.
   Reliable organizations:

• have pages that were not created recently;
• post regularly;
• transparently show their activities: reports, photos of aid, and screenshots of payments and received donations.

1. Look for external mentions.
   Search for reviews or mentions of the foundation from other users by searching the organization’s name or links on social media.

1. If in doubt — do not donate.
   It is better to support a foundation or organization you already trust.

If you are helping a specific individual

• The safest way is to help through people you know.
  Choose individuals you know personally or who are recommended by acquaintances or volunteers you trust.
• If someone contacts you via social media, check their profile.
  Avoid newly created or inactive accounts, and pay attention to whether the page looks active. Genuine comments from real people are a good sign.
• Ask for proof.
  You have the right to request documents confirming volunteer activity, evidence of the need for assistance, or recommendations from volunteers or mutual acquaintances.
• Do not share confidential data.
  Never disclose PIN codes, CVV codes, passwords, or card details to organizations or individuals.
• You can refuse.
  You are not obligated to help strangers who contact you on social media. Requests to “donate immediately,” emotional manipulation, or intimidation may be signs of fraud.

If the fundraising is conducted offline (on the street)

• Ask which organization or foundation the volunteers represent.
• Clarify where you can find information about their activities.
• Ask for examples of assistance they have already provided — pay attention to whether volunteers can explain how collected funds are used and whether they publish public reports.
• Avoid cash collections — give preference to official bank accounts.

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.