Country;"VAT treatment in agriculture";"VAT treatment in nonprofit enterprises"
Albania;"VAT applied selectively; low thresholds for agricultural taxation";"Nonprofits often excluded unless engaging in commercial activity"
"Czech Republic";"Agricultural production and cooperatives were subject to general VAT rules";"Nonprofits not exempt if conducting economic activity (Damborský and Hornychová, 2014)"
Estonia;"Adopted EU-consistent VAT with reduced rates for agriculture";"Nonprofits exempt unless involved in taxable services"
Hungary;"VAT applied broadly, but reduced rates for agriculture in place";"Nonprofits were not categorically exempt — activities mattered"
Kazakhstan;"Transitioning cooperatives faced mixed VAT treatment; VAT liabilities introduced gradually";"Nonprofits retained exemptions unless involved in business activities (Sedik and Lerman, 2015)"
Latvia;"Similar to Estonia — reduced VAT for agricultural goods";"Exemption from VAT limited to passive nonprofits"
Lithuania;"Implemented standard VAT early; agriculture supported via relief";"Active nonprofit enterprises were subject to VAT"
Poland;"Standard VAT regime introduced in early 1990s; agriculture benefited from reduced rates";"Nonprofits required VAT registration if engaging in economic activities"
Romania;"Agricultural activities received VAT exemptions during transition";"Social enterprises often authorized to bypass VAT on certain activities"
Russia;"Collective farms and cooperatives were often exempt from VAT during early transition";"Nonprofit entities such as agricultural cooperatives were excluded from VAT and profit tax"
Serbia;"Agricultural companies, including cooperatives, were treated as VAT taxpayers";"Nonprofits recognized as VAT taxpayers when engaging in economic activities"
Slovakia;"Adopted VAT legislation similar to Czech Republic; reduced rates for certain agri-goods";"Nonprofit VAT treatment followed EU guidance with variations"
Ukraine;"Agricultural cooperatives retained non-profit status, sometimes resulting in VAT exemptions";"Nonprofit cooperatives faced differing VAT rules based on economic functions"