Volunteers have become a powerful force that has been helping both the military and civilians since the first days of the military invasion of Russia..

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Legal Hundred experts explained what the Register of Volunteers is and whether registration is required.

The Volunteer Register is a database containing data on volunteers who have been helping defenders and victims of the war since 2014. The register is maintained by the State Tax Service.

The registry is required for volunteers who collect funds for charity on their personal cards. According to the Tax Code, the amounts collected by a volunteer will not be included in his annual taxable income. It is important that the funds received by the volunteer are collected on a special account or card, and that the expenses for charity are documented..

Registration is not required, its main purpose is to protect the volunteer from unfair accusations and minimize risks in tax matters.

On November 16, the Verkhovna Rada adopted Law No. 8076 on amending the Law of Ukraine “On Charitable Activities and Charitable Organizations” on improving the procedure for including individual philanthropists in the Register of Anti-Terrorist Operation Volunteers and/or taking measures to ensure national security and defense, repulse and deter.

The document also provides for the possibility of electronic submission of documents for inclusion in the Register of Volunteers. Before that, there was only a written possibility. To be included in the Register of Volunteers, an individual philanthropist submits a tax application of the established form, as well as the original and a copy of the document certifying:.

registration in the State Register of Individuals - Taxpayers;

pages of a passport in the form of a booklet / reverse side of the passport in the form of a card, which contains data on the registration number of the taxpayer's account card from the State Register;

pages of a passport in the form of a booklet, in which a note is made of the right to make any payments by series and number of the passport or passport in the form of a card, in which the word \;

certificate (certificate) on opening / closing an account by an individual in the form N 4-RO.

Documents can be submitted in person, by mail or through an authorized person. And new changes to the law allow you to submit an application also electronically.

When submitting an application and documents, an individual philanthropist presents a passport, and when submitting documents by mail, provides a copy of it. Foreigners and stateless persons additionally present a document confirming the legality of their stay on the territory of Ukraine.

The country has norms for the social protection of volunteers. Recall what payments are provided to volunteers and their families in case of death or injury.