LETTER OF THE STATE TAX SERVICE OF UKRAINE

of September 12, 2012 No. 3208/0/71-12/18-3117

About consideration of registration statements of payers of the VAT

Due to the changes in the Tax code of Ukraine (further - the Code) brought by the Law of Ukraine of May 24, 2012 No. 4834-VI "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of some tax regulations" (further - the Law No. 4834) which concern order of registration of payers of the VAT the State Tax Administration of Ukraine reports.

According to paragraph one of item 182.1 of Art. 182 of the Code in edition which is effective from 01:07. 2012, if person who performs taxable operations and according to item 181.1 of Art. 181 of the Code are not payer of the VAT because amounts of taxable transactions are less determined specified by Article of the sum (300000 hryvnias), it considers it expedient to be registered voluntarily as the payer of the VAT, such registration is performed according to its statement.

The previous regulations of item 182.1 of Art. 181 of the Code which provided voluntary registration by the payer of the VAT in the presence at person of scopes of supply of goods/services to other payers of the VAT who for the last 12 calendar months in total constitute at least 50 percent of total amount of delivery or in the presence of the authorized capital (book value of assets) which exceeds 300000 hryvnias, are excluded.

With respect thereto, are not obligatory for filling line of Section 7 of the registration statement of the payer of the VAT on ф. No. 1-PDV concerning the scope of supply of goods/services to other payers of the VAT, and also Sections 8 and 9 of the statement concerning data on the authorized capital (book value of assets) of person.

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