LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of August 6, 2013 No. 14061/7/99-99-19-04-02-17

About representation of the appendix D7 to the declaration on the VAT in connection with carrying out recalculation of share of use of goods / services in leviable and free transactions

The ministry of the income and charges of Ukraine considered the letter of MSU of Mindokhodiv - the Central office on servicing of large payers of 18.06.2013 No. 359/8/39-147 concerning representation of the appendix D7 to the declaration on the value added tax in connection with carrying out recalculation of share of use of goods / services in leviable and free transactions and reports.

Pro rata reference of tax amounts in the tax credit is regulated by Article 199 of the Section V of the Code.

By Item 15 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, it is determined that appendices 1, of 6, of 7, 8 move in the declaration 0110/0121-123/0130/0140 in the presence of the events which are subject to reflection in such appendices.

The appendix D7 is filled with payers who are acquired and/or the made goods / service use partially in taxable transactions, and partially - in not leviable.

The accounting periods in which it is necessary fillings and representations of appendix 7 to the declaration on the value added tax are determined by forms of tables 1, of 2, of 3, namely:

Table 1:

1) line 1: calculation of share of use of goods / services and non-current assets in taxable transactions is performed once by results of the previous accounting year in line 1 of the table 1 of appendix 7 and declaration once for January (the I quarter) is provided. Certain share is applied within the current calendar year;

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