The EVERLEGAL lawyers supported the registration of several ITA projects for the United Nations High Commissioner for Refugees (UNHCR), which implements humanitarian initiatives in Ukraine — including infrastructure restoration projects in areas affected by hostilities. The outcome: successful registration and a full project launch on schedule.
Client Challenge
UNHCR needed to promptly register its ITA projects and structure their implementation in a way that would allow the lawful application of tax benefits — specifically, VAT exemptions on the procurement of goods and services. This required not only completing the state registration procedure, but also correctly defining the roles of all parties involved: beneficiaries, recipients, and contractors.
What the Team Did
- Legal analysis and roadmap. Analyzed the applicable Ukrainian legislation on ITA and prepared a clear, client-friendly action plan for the registration process.
- Project structuring and documentation. Assisted in structuring the projects, defining the roles of all participants, and compiled a complete documentation package for submission.
- Interaction with state authorities. Provided legal support in interactions with state authorities and accompanied the registration process.
- Post-registration support. Provided guidance on ITA project reporting obligations and the procedures for conducting procurements with applicable tax benefits.
Outcome
All ITA projects were successfully registered. UNHCR obtained the right to apply VAT exemptions and launched project implementation without any delays.
Why It Matters
ITA status is not a formality. It determines whether an organization can operate effectively in Ukraine and make the best use of donor funding. VAT exemptions on large-scale humanitarian procurement translate into significant resource savings — meaning more restored facilities and more assistance reaching people in need. When the legal framework is built correctly from the outset, projects are not stalled by bureaucracy.
RRRD Practice Team is working on the project
Oleksandr Demchuk, Counsel, Anna Zelynska, Senior Associate, Alla Lysak, Junior Associate, Daria Kravets, RRRD Practice Project Manager.
EVERLEGAL is an independent sector-focused Ukrainian law firm. For further information about the RRRD practice, please visit the firm's website: https://everlegal.ua/en/expertise/rrrd.
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