INK GNS No. 3745 / IPK / 99-00-05-06-02-06 dated 07.09.2020

The State Tax Service considered the appeal on the procedure for taxing VAT on the operation of supplying goods to a non-resident outside the customs territory and, … informs.

As indicated in the appeal, the payer carries out operations for the acquisition of goods from a non-resident outside the customs territory without their actual import into the customs territory of Ukraine and delivery to another non-resident without their actual export.

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On question 1

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Based on the foregoing, since the operations for the supply of goods to a non-resident are carried out outside the customs territory of Ukraine, and the goods themselves are not actually imported into the customs territory of Ukraine and are not exported, then according to these operations the resident does not have an object of VAT taxation.

On question 2

Thus, if the actual place of purchase and delivery of goods that were not actually imported into the customs territory of Ukraine is the territory outside the customs territory of Ukraine, then the operation of the resident to purchase goods from the non-resident outside the customs territory of Ukraine and the operation of delivery to the non-resident such goods outside the customs territory of Ukraine are not reflected in the VAT return.

On question 3

The provisions of the Code do not provide for the taxation of VAT on transactions involving the supply of goods, depending on the country of origin of these goods.