of August 29, 2011 No. 23177/7/15-3417-26
About the taxation the value added tax of transactions on delivery on customs area of Ukraine of periodicals which have no status of national production Since 01.01.2011. The Tax code of Ukraine of 02.12.2010 No. 2755-VI took effect (further - the Code).
According to subitem 197.1.25 of Item 197.1 of Article 197 of the Section V of the Code are exempted from the taxation by the transaction value added tax on delivery (subscription) of periodicals of printing mass media and books (except editions of erotic nature), student's notebooks, textbooks and education guidances of national production, dictionaries Ukrainian and foreign or foreign Ukrainian, delivery of such periodicals of printing mass media on customs area of Ukraine.
According to Item 197.4 of Article 197 of the Section V of the Code release from the taxation of goods, stipulated in Item 197.1 these Articles, extends to transactions on import to customs area of Ukraine.
At the same time, according to Item 197.1.25 of Item 197.1 of Article 197 of the Section V of the Code the privilege is provided for listed in this Item of national production, namely: periodicals of printing mass media and books (except erotic nature) student's notebooks, textbooks and education guidances.
Thus, transactions on import to customs area of Ukraine and transaction on delivery on customs area of Ukraine of periodicals of printing mass media, books, student's notebooks, textbooks and education guidances are not exempted by the value added tax from the taxation if such goods have no status of goods of national production.
Transactions on delivery on customs area of Ukraine of editions of erotic nature (both imported on customs area of Ukraine, and made in Ukraine) are subject to the taxation in generally established procedure using rate of the value added tax of 20%.
The first deputy of the commission chairman on carrying out reorganization of GNA of Ukraine, the vice-chairman of GNS of Ukraine O. V. Klimenko
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