VAT liability of transactions on commission sale of goods

INK GNS No. 4499 / IPK / 99-00-05-06-02-06 from 30.10.2020

The State Tax Service of Ukraine considered an appeal regarding the taxation of VAT on transactions for the supply of goods / services under contracts of commission (consignment) and commission and, … informs.

As indicated in the appeal, the Company concludes commission agreements, orders and other agreements with commercial agents and intermediaries in order to efficiently organize sales of telecommunications and other goods / services to subscribers.

On the basis of such agreements, commission agents, trustees and other commercial intermediaries carry out, in the interests of the Company, sales and / or purchase of goods / services without obtaining ownership of such goods / services.

For the provision of intermediary services, the Company pays the above categories of entities a commission (remuneration) for the sale and / or purchase of such goods / services.

Source Lightbuhgalteria

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