of August 14, 1996 No. 14-310/13-228
About the value added tax
The main state tax authorities of Ukraine about the taxation on value added of international shipping services, on loading, unloading, overload of the exported goods, and also forwarding services...
According to Item 63 of the Instruction on procedure for calculation and the tax discharge on value added and the excise duty for the goods imported because of limits of customs borders of Ukraine, and the goods (works, services) exported out of limits of customs borders of Ukraine approved by the order of the Main state tax authorities of Ukraine of 31.05.94 N 44 and registered in the Ministry of Justice of Ukraine 29.06.94 N 140/349, the value added tax do not collect for realization as with payments in foreign or national currency, and by exchange or transfer for export out of limits of customs borders of Ukraine of goods (works, services), including accomplishment of international carriages of goods and passengers by vehicles, and also services in loading, unloading, reloading of goods (them exporting) and transit of foreign loads, including services in transit of loads through the territory of Ukraine.
According to the subitem "v" of the same Item international shipping services consider exported if they are performed according to the transportation contract or the broker agreement on transportation of both goods, and passengers from Item in the national territory of Ukraine to Item abroad, from Item abroad to Item in the national territory and en route through the national territory of Ukraine, and also between two Items within the country as parts of the international airborne and water hauls. At the same time one of conditions of provision of privilege is direct provision by the payer of services in transportations.
According to the Rules of implementation of forwarding activities during transportation of the foreign trade and transit cargoes approved by the resolution of the Cabinet of Ministers of Ukraine of 21.09.93 N 770, participants of forwarding process the freight forwarders providing forwarding services, and separately - the transport enterprises transporting are separately.
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