of February 15, 2013 No. 2301/6/15-33-15
The State Tax Service of Ukraine considered the letter concerning application of special tax regime according to Art. 209 of the Tax code of Ukraine (further - the Code) and reports.
According to article 209 of the Code the special tax regime can choose agricultural предприятиерезидент which carries out business activity in the field of rural and forestry and fishery.
At the same time the company which main activities is delivery made (provided) it agricultural goods (services) on own or leased fixed assets, and also on conditions to be provided at which the specific weight of cost of agricultural goods / services makes at least than 75 percent of cost of all goods / services delivered during the previous 12 consecutive accounting tax periods in total is considered agricultural.
The goods specified in commodity groups 1 - 24, goods items 4101, of 4102, of 4103, 4301 according to UKT foreign trade activities, and services which are received as a result of implementation of activities to which according to Item 209.17 of this Article action of special tax regime in the field of rural and forestry, and also fishery extends are considered as agricultural if such goods are grown up, fattened, caught or gather (are made), and services are provided directly by the taxpayer - the subject of special tax regime (except acquisition of such goods / services at other persons) which are delivered by the specified taxpayer - their producer.
Seeds of flax and its straw belong to the agricultural goods specified in groups 1 - 24 according to UKT foreign trade activities (commodity group of 1204 and 1213 UKT foreign trade activities). Transactions on delivery of such products need to be displayed in the declaration on the value added tax (reduced).
Fiber linen, processed or raw, but nepryadenny, otrepk and waste of flax (including yarn wastes and shabby raw materials) (commodity group of 5301 UKT foreign trade activities) belong to textile materials, but not food group of goods in support of which application of special tax regime of agricultural enterprises is directed.
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