of November 21, 2012 No. 5690/0/61-12/15-3115
The State Tax Service of Ukraine considered the letter concerning procedure for the taxation the value added tax of transactions on delivery of goods for onboard food on aircrafts which perform the international flights, and reports the following.
According to the subitem "an" of Item 185.1 of article 185 of the Tax Code of Ukraine (further - the Code) the taxation object the value added tax are transactions of taxpayers on delivery of goods which place of delivery is located on customs area of Ukraine, according to article 186 of this Code.
According to subitem 186.1.1 if delivery of goods is performed for consumption onboard sea and aircrafts or in trains on the site of passenger transportation which is performed within customs area of Ukraine, the point of departure of the passenger vehicle is considered the place of delivery.
According to the subitem "b" of subitem 195.1.2 of Item 195.1 of article 195 of the Code of transaction on delivery of goods for providing aircrafts which perform the international flights for navigation activities or transportation of passengers or loads for a fee are assessed with the value added tax on zero rate.
According to the conclusion of State aviaservice of 29.11.2005 No. 1.16-8449, to GNA of Ukraine provided on request of 17.11.2005 No. 13703/5/1516, and taking into account explanations of Committee of the Verkhovna Rada of Ukraine concerning finance and banking activity of 22.07.97 No. 06-10/576 and of 12.11.97 transaction No. 06-10/819 on supply of aircrafts which perform the international flights is included by all transactions on delivery of goods/services which are in a complex necessary for servicing of the aircrafts performing such flights.
The purchases of goods and services for servicing of aircrafts which are directly connected with flight accomplishment, in particular onboard food and drinks with which the airplanes performing the international flights are completed belong to supply of aircrafts.
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