LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of September 5, 2011 No. 9962/5/15-3416

About reflection in the reporting of adjustments of amounts of acquisition excluding VAT

The State Tax Administration of Ukraine considered the letter of the National Bank of Ukraine of rather some tax matters the value added tax and reports.

1. Concerning reflection in tax statements of calculation of adjustments of amounts of acquisition of goods/services without the value added tax

According to the Procedure for filling and submission of tax statements on the value added tax approved by the order of State Tax Administration of Ukraine of 25.01.2011 No. 41 (further - the Procedure for No. 41), acquisition (production, construction, construction, creation) without the value added tax on customs area of Ukraine of goods/services and non-current assets for the purpose of their use within economic activity of the taxpayer for implementation of transactions, which:

- are subject to the taxation at the main rate and zero rate - 11.1 tax declarations on the VAT are displayed in line;

- are not the taxation object (Article 196 of the Section V of the Code) and/or are exempted from the taxation (Article 197 of the Section V of the Code, subsection 2 of the Section XX of the Code, the international agreements (agreements)), and/or are not assessed with tax (delivery of services outside customs area of Ukraine and services which place of delivery is determined according to Items 186. 2, 186.3 Articles 186 of the Section V of the Code outside customs area of Ukraine), - 11.2 tax declarations on the VAT are displayed in line.

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