of September 7, 2011 No. 24064/7/15-3417-26
GNAU considered the letter of the agency on sale of air transportation concerning determination of taxation basis of the VAT and forming of the tax credit in case of implementation of railway and aviation tickets and reports.
According to subitem item 185.1 of Art. 185 of the Tax code of Ukraine (further - the Code) the taxation object of the VAT are, in particular, transactions of taxpayers on delivery of services which place of delivery is located on customs area of Ukraine.
According to item 188.1 of Art. 188 of the Code the taxation basis of transactions is determined by delivery of goods/services proceeding from their contractual (contractual) cost, but not below the regular prices determined according to article 39 of this Code taking into account nation-wide taxes and fees (except the value added tax and the excise tax on ethyl alcohol which is used by managing proizvoditelyamisubjekta for production of medicines, including components of blood and the medicines made of them, except medicines in the form of balms and elixirs, and collection on compulsory national pension insurance on services of cellular mobile communication).
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