of May 22, 2018 No. 2440-VIII
About modification of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine of rather some tax matters the value added tax of transactions on export out of limits of customs area of Ukraine of oil-bearing crops
The Verkhovna Rada of Ukraine decides:
1. Item 63 of subsection 2 of the Section XX "Transitional provisions" of the Tax code of Ukraine (2011, Art. No. No. 13-17, 112) to add sheets of the Verkhovna Rada of Ukraine with the paragraph the fourth such content:
"Provisions of this Item do not extend to transactions on export out of limits of customs area of Ukraine in customs regime of export by the companies - producers of soybeans (goods item of 1201 according to UKT foreign trade activities) and the colza seeds (goods item of 1205 according to UKT foreign trade activities) which are grown up by them on the lands of agricultural purpose which are in property of such agricultural producers or in their permanent use or (subleases) or emphyteusis used by them on a leasehold basis".
2. This Law becomes effective from the date of, its publication following behind day.
President of Ukraine
P. Poroshenko
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