Does the volunteer have to pay taxes for the received / provided humanitarian aid or donations?

No, he should not.

In accordance with the Tax Code of Ukraine, money received by a volunteer in the course of his or her activities is not subject to personal income tax (PIT).

Important!

• To be exempt from taxation, a volunteer must be registered in the Unified Register of Volunteers.
• Without registration in the Unified Register of Volunteers, the money received may be considered personal income of the volunteer and subject to taxation.