of April 10, 1997 No. 16-1321/10-2719
About the value added tax on tourist services
Due to the receipt of requests concerning correctness of application of the current legislation on the value added tax in the field of foreign tourism, the State Tax Administration of Ukraine explains.
The general and specific principles of realization of state policy of Ukraine in the field of tourism are regulated by the Law of Ukraine of September 15, 1995 N 324/95-BP "About tourism".
According to article 1 of this Law tourist services - the services of subjects of tourist activities (the company, organization, the organization irrespective of their patterns of ownership, which activities is connected with provision of tourist services) concerning placement, food, transport, information and advertizing servicing, and also service of institutions of culture, sport, life, entertainments directed to requirements satisfaction of tourists.
According to Art. 32 of the above-stated Law subjects of tourist activities realize interests of Ukraine in the field of tourism in the relations with other countries both at the interdepartmental level, and in the international tourist organizations by the conclusion of agreements.
According to Art. 9 of the Instruction "About conditions and rules of implementation of the business activity connected with provision of tourist services, and control of their observance", approved by the order of Licensed chamber under the Ministry of Economics of Ukraine, State committee of Ukraine on tourism of 17.05.96 N LP-12/26, which is registered in the Ministry of Justice of Ukraine 07.08.96 for N 429/1454, the organization of trips of tourists abroad it is performed based on agreements, intentions and agreements (contracts) signed by them with foreign partners who according to Item 11.1 shall conform to requirements of the Regulations on form of the external economic agreements (contracts) approved by the order of the Ministry of Foreign Economic Relations and trade of Ukraine of 05.10.95 N 75 and registered in the Ministry of Justice of Ukraine 09.10.95 for N 367/903.
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