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LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 12, 2013 No. 7772/7/99-99-19-04-02-17

Concerning the VAT and production of export goods

The ministry of the income and charges of Ukraine considered the letter of GP concerning the taxation the transaction value added tax on delivery of the airplane to the nonresident and reports.

According to Item 185.1 of article 185 of the Tax Code of Ukraine (further - the Code) the taxation object of the VAT, in particular, are transactions of taxpayers on delivery of goods/services which place of delivery is located on customs area of Ukraine, according to article 186 of the Code and commodity exportation out of limits of customs area of Ukraine.

In case of commodity export date of emergence of the tax liabilities on delivery of goods/services according to Item 187.1 of article 187 of the Code date of execution of the customs declaration which certifies the fact of crossing of customs border of Ukraine, drawn up according to requirements of the customs legislation, and for services - or date of transfer of funds from the buyer/customer for the bank account of the taxpayer as fee which are subject to delivery, or date of execution of the document certifying the fact of delivery of services by the taxpayer is considered.

Commodity exportation out of limits of customs area of Ukraine in customs regime of export according to Item 195.1 of article 195 of the Code is assessed with tax on zero rate.

As it is specified in GP request, terms of the contract on delivery of the airplane provide that before signing of the delivery-acceptance certificate of the airplane and execution of the cargo customs declaration delivery of the airplane step by step is assumed that is drawn up by the act of the performed works.

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