of December 19, 2012 No. 16779/10/06-038
According to item 200.7 and item 200.8 of Art. 200 of the Tax code of Ukraine of 02.12.2010 No. 2755-VI, with changes and amendments, the taxpayer who has the right to budget compensation and made the decision on return of the amount of budget compensation, submits to relevant organ of the State Tax Service the tax declaration and the statement for return of the amount of budget compensation which is displayed in the tax declaration.
To the tax declaration the taxpayer applies calculation of the amount of budget compensation and originals of customs declarations. If the customs clearance of the goods which are exported out of limits of customs area of Ukraine was performed with use of the electronic customs declaration, such electronic customs declaration is provided by customs authority of body of the State Tax Service according to the procedure, approved by the Cabinet of Ministers of Ukraine, electronically with observance of condition concerning registration of the digital signature according to the law.
According to item 18 of the Section III of the Procedure for the filling and submission of tax statements on the value added tax approved by the order of the Ministry of Finance of Ukraine of 25.11.2011 No. 1492, in case of availability of export transactions (filling of line 2.1 tax declarations on the VAT) originals of customs declarations (copies of the customs applicant) are attached to the tax declaration on the VAT.
Taxpayers who give tax statements in electronic form submit originals of customs declarations (copies of the customs applicant) separately according to the procedure, determined for submission of tax statements in paper form.
The similar line item of GNS of Ukraine is on this matter placed on websayte GNS of Ukraine (www.sts.gov.ua) in the heading "Single Base of Tax Knowledge".
Vice-chairman L. Gnatko
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