The legal aspects of volunteering during the war were discussed during a roundtable initiated by the Donbas Regional Council for Justice Reform (RRJC) and supported by the EU Project “Pravo-Justice”. The participants included representatives of the Supreme Court, the High Council of Justice, the Office of the Prosecutor General, judges, lawyers, volunteers and experts from the EU Pravo-Justice Project.

“The help of volunteers is critical, especially since last February. At the same time, there are important issues related to the complexity of their work, coordination with the military, security, and tax risks. We cannot turn a blind eye to the lack of appropriate regulation of humanitarian aid and other conditions that make it possible to abuse it. Through this event, we want to hear feedback from the regions and discuss with the central authorities the legal aspects of volunteering during the war,” said Erik Svanidze, key international expert of the EU Law-Justice Project, Head of the Justice Sector Policy and Coordination Component.

The event raised important issues of concern to the volunteer and legal communities. Below are the main points of the speeches.

Tax risks of volunteering

Should volunteers pay tax on charitable assistance? Supreme Court Justice Natalia Blazhivska told the participants that the Law of Ukraine of November 16, 2022, exempts from taxation charitable aid collected by volunteers since February 24 if:

• the aid was received by a benefactor entered in the Volunteer Register before January 1, 2023;
• the assistance was paid (provided) in favor of combatants, residents of the territories where hostilities are taking place, and other purposes specified by law;
• the benefactor has documentary evidence of the expenses.

The law came into force on December 11, 2022, so in fact, volunteers had 20 days to implement the tax amnesty. And those who did not have time to file a declaration by May 1 of this year and pay the tax: 18% personal income tax and 1.5% military duty. The participants agreed that in wartime it is important to simplify the rules for people who help the frontline as much as possible. In particular, to extend the deadline for registration in the Register of Volunteers, as well as to introduce a full tax amnesty for 2022 for all volunteers.

Social support for volunteers

Volunteers risk their lives to save other people. What social guarantees does the state provide them with?

According to Yulia Bokova, a member of the High Council of Justice, volunteers can be reimbursed for documented expenses:

• transportation to the place of volunteering;
• for a visa;
• for meals if the volunteer works more than 4 hours a day;
• accommodation in the event of a business trip to another locality to carry out volunteer activities that will last more than 8 hours;
• postal and telephone services if the volunteer carries out volunteer activities outside the location of the volunteer organization;
• for medical examinations, vaccinations, and other medical and preventive measures related to volunteer assistance.

Volunteers are also provided with life and health insurance for the period of volunteering, special protective equipment, gear and equipment. And in case of death or injury, a one-time financial assistance is paid.

Documentation of volunteer activities

Roman Chumak, lawyer, partner of Ares Law Firm, coordinator of the Kharkiv RRRP, gave advice on documenting volunteer activities:

• Those who plan to engage in charitable activities professionally and for a long time should register a charitable foundation and raise funds for the organization’s account.
• To engage volunteers, you need to sign a volunteer agreement and inform the National Social Service of Ukraine in writing within five business days.
• In the case of individual volunteering, you can legalize your activities by registering with the aforementioned Register of Volunteers. It is formed and maintained by the State Tax Service of Ukraine.
• When transporting humanitarian aid within Ukraine, volunteer drivers should have: identity documents, proof of volunteer status, and cargo documents (expenditure invoice, consignment note, receipts, goods acceptance certificates, etc.).

“Unexecuted, improperly and untimely documents for the transfer of charitable aid can jeopardize you personally as a volunteer and your activities, no matter how noble the goal,” emphasized Roman Chumak.

Criminal liability of volunteers

Representatives of the Prosecutor General’s Office, Oleksandr Maksymenko and Kostyantyn Merimerin, reviewed controversial situations related to the lack of legislative distinction between volunteer and humanitarian aid.

Volunteers often use the simplified import regime to cross the border, declaring their goods as humanitarian aid. In this case, the assistance must be transferred to the recipient free of charge, and any compensation for it is prohibited. Even if the funds were to be used to purchase additional property.

If a volunteer has formally violated the law and criminal proceedings have been opened, experts advise volunteers to seek legal support, provide clear and logical explanations, relevant documents, and testimonies from other people to prove that their volunteer activities are aimed at the needs of the army and not their own enrichment.

Legal liability of volunteers – practical aspects

Sofia Danyliv, judge of the Bila Tserkva City District Court of Kyiv Oblast, member of the Donbas RRRP, spoke about the court practice of bringing volunteers to administrative and criminal liability.

In particular, volunteer status is not a mitigating circumstance for violations such as driving under the influence of alcohol, disturbing public order, or shooting a firearm.

Delivery of vehicles for the needs of the Armed Forces of Ukraine

Dmytro Golikov, a lawyer and volunteer, shared the problems with importing cars from abroad that arise at the stages of searching for them, paying for them, crossing the border, and documenting them in Ukraine.

“Following the event, legislative initiatives will be prepared to help eliminate the existing problems so that volunteers can focus their efforts on the main goal, rather than fighting the state mechanism,” said event moderator Olena Fonova, judge, PhD in law, coordinator of the Donbas RRHR.

You can watch the event broadcast here.

Background information

The RRRTs were created with the support of the EU Law-Justice Project and act as permanent working groups that promote the implementation of reforms in accordance with the bottom-up principle: by bringing region-specific challenges and their potential solutions to the level of central authorities.