LAW OF UKRAINE

of July 1, 2021 No. 1600-IX

About introduction of amendments to the Tax Code of Ukraine concerning rate of the value added tax in case of the taxation of transactions on delivery of separate types of agricultural products

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:

1. In the subitem "g" of Item 193.1 of Article 193 figures and the words "0102, 0103, the 0104th 10, 0401 (regarding whole milk), 1002, 1004, 1204 00, 1207, 1212 91" and words and figures "except transactions on import to customs area of Ukraine of the goods determined in Item 197.18 of article 197 of this Code" to exclude.

2. In subsection 2 of the Section XX "Transitional provisions":

in paragraph one of Item 54-1 of the word "the Law of Ukraine "On introduction of amendments to the Tax Code of Ukraine concerning rate of the value added tax from transactions on delivery on customs area of Ukraine and to import to customs area of Ukraine of separate types of agricultural products" shall be replaced with words "the Law of Ukraine "On introduction of amendments to the Tax Code of Ukraine concerning rate of the value added tax from transactions on delivery of separate types of agricultural products";

add with Item 54-2 of the following content:

"54-2. Determine that for taxpayers on value added who perform transactions on delivery on customs area of Ukraine and to import to customs area of Ukraine of agricultural products (goods) which are classified by the following codes according to UKT foreign trade activities: 0102, 0103, the 0104th 10, 0401 (regarding whole milk), 1002, 1004, 1204 00, 1207, 1212 91, in connection with establishment of rate of the value added tax of 20 percent on these transactions, are established the following features:

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