of September 20, 2013 No. 18803/7/99-99-19-04-02-17
About inclusion of advance payment for agricultural products to the tax declaration with the mark "0121" / "0122" / "0123"
The ministry of the income and charges of Ukraine considered the letter <...> concerning reflection by agricultural enterprise - the subject of special tax regime on value added of transactions of advance payment (advance payments) for deliveries of agricultural products from future harvest also reports.
The prices of agricultural industry by article 209 of the Tax Code of Ukraine (further - the Code) it is determined the preferential tax treatment regarding the value added tax, it is applied by such subjects of managing in case of compliance to the established criteria.
The main criterion for reference of the companies to category agricultural is production in the corresponding amounts of agricultural goods (services) on own or leased fixed assets.
According to the specified tax regime the VAT amount added by agricultural enterprise on the cost of the self-produced agricultural goods / services delivered them is not subject to payment in the budget and completely remains at the disposal of such agricultural enterprise for compensation of tax for goods purchased / services at the expense of which the tax credit is created, and in the presence of remaining balance of such tax amount - for other production purposes.
Transactions which concern special tax regime stipulated in Clause 209 Codes , join in the tax declaration with the mark "0121" / "0122" / "0123" which is integral part of the reporting of the payer for the corresponding accounting period.
Thus, the special tax regime the value added tax for agricultural producers does not determine separate rules of the taxation the value added tax, and only establishes separate accounting of such transactions and procedure for use of tax amounts on value added which are charged by agricultural producer - the subject of special tax regime when implementing of transactions by it on delivery of self-produced agricultural goods / services.
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