LETTER OF THE STATE TAX SERVICE OF UKRAINE

of June 19, 2012 No. 10330/6/15-3415-2645

The State Tax Service of Ukraine considered letters '...' concerning the taxation the value added tax for the services connected with transit transportation of goods also reports.

According to Item 197.8 of article 197 of the Tax Code of Ukraine of 02.12.2010 No. 2755-VI (further - the Code) are exempted from the taxation by the transaction value added tax on delivery of services in transportation (movement) of passengers and loads en route through customs area of Ukraine, and also delivery of the services connected with such transportation (movement).

According to article 1 of the Law of Ukraine of 20.10.99 No. 1172-XIV "About transit of loads" (further - the Law No. 1172-XIV) transit of loads is transportation by vehicles of transit of transit cargoes under customs control through the territory of Ukraine between two Items or within one check point through frontier of Ukraine, and transit services (works) are the business activity of participants of transit which is directly connected with transit of loads which is performed within agreements (contracts) of transportation, freight forwarding, the order, agency agreements and so forth.

According to Article 200 of the Customs code of Ukraine the tranzittamozhenny mode according to which goods and vehicles move under customs control between two customs authorities or within zone of activities of one customs authority without any use of such goods and vehicles on customs area of Ukraine.

According to article 7 of the Law No. 1172-XIV transit services (works) intend for consumption and use outside customs area of Ukraine and are provided (are carried out) based on corresponding two - or multi-lateral agreements (contracts) between participants of transit.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info