LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

The ministry of the income and charges of Ukraine considered the letter concerning provision of explanations on the taxation of the VAT of housing and communal services and forming of the tax credit on transactions on purchase of goods (services) used for their provision and in addition to the letter of GNS of Ukraine of 28.12.2012 No. 8026/0/61-12/15-3115 reports.

According to Item 187.10 of Article 187 of the Section V of the Code taxpayers who deliver heat energy, gas natural (except liquefied) including provide services in its transportation and delivery, provide services in water supply, drainage system or services which cost is included rent or payment for content of housing (further - housing and communal services), to the physical persons, budgetary institutions which are not registered as taxpayers, and also to housing management offices, room and operational parts, associations of co-owners of apartment houses, other taxpayers who perform fund raising from the specified buyers for the purpose of their further transfer to sellers of such goods (service providers) on account of compensation of their cost determine date of emergence of the tax liabilities and the tax credit by cash method.

The specified rule of determination of date of emergence of the tax liabilities extends also to transactions on delivery of the specified goods/services for ZhEKs and budgetary institutions which receive such goods / services if they are registered as taxpayers.

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