of February 3, 2011 No. 2836/7/16-1517-26
GNAU considered the letter of DP concerning procedure for VAT liability of separate transactions and reports.
According to Item 6 of subsection 2 of the Section XX of the Tax code of Ukraine of 02.12.2010 N 2755-VI (further - the Code) it is temporary, till January 1, 2015, are exempted from taxation on transaction value added on performance of works and delivery of services in publishing activities, activities for production and distribution by publishing houses, publishing organizations, companies of polygraphy, distributors of the book products made in Ukraine, transaction on production and/or supply of paper and the cardboard made in Ukraine for production of book products, student's notebooks, textbooks and education guidances of the Ukrainian production, and also transaction on delivery of the book products made in Ukraine except advertizing, services in placement of materials of advertizing and erotic nature and editions of advertizing and erotic nature.
According to article 1 of the Law of Ukraine of 06.03.2003 N 601-IV "About the state support of publishing case in Ukraine" (further - the Law N 601-IV) book products are set of the book editions issued by the publisher (publishers) or intended to release. The book edition, in turn, is determined by the Law N 601-IV as the edition which feature of material structure is binding of sheets in root with cover or frame. The book edition can be text, graphic, musical, cartographic.
According to article 1 of the Law of Ukraine of 16.11.92 N 2782-XII "About printing mass media (seal) in Ukraine" printing mass media (seal) in Ukraine are understood as the periodic and proceeding editions appearing under the permanent name with frequency of one and more numbers (releases) within year based on the certificate on state registration.
Considering that printing mass media do not answer determination of book products, transactions on seal of mass media (magazine) are not exempted from taxation on value added.
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