The Main Department of the State Tax Service in Kyiv draws attention to the fact that the export of goods with the involvement of a commission agent does not affect the procedure for determining VAT liabilities.
That is, the right to apply a zero VAT rate and, accordingly, the right to receive a budget refund has only the seller of export products – its owner (principal).
The commission received by the commission agent-exporter from the principal is included in the tax base at the basic rate and is not included in the customs value of the exported goods.
When the principal receives an advance payment for the value of goods exported by the commission agent, no tax consequences arise.
Peculiarities of VAT taxation of operations on export of goods are defined, in particular item 200.16 of Art. 200 of the Tax Code of Ukraine (hereinafter – TCU).
Thus, if a taxpayer exports goods outside the customs territory of Ukraine, received from another taxpayer on commission, consignment, power of attorney or other types of agreements that do not provide for the transfer of ownership of such goods from such another taxpayer to the exporter, the right to receive a budget reimbursement has such another taxpayer. In this case, the commission received by the taxpayer – exporter from such another taxpayer, is included in the tax base at the rate specified in paragraphs. “A” item 193.1 of Art. 193 TCU (20%), and is not included in the customs value of exported goods.
Prepayment (advance) of the value of goods exported outside the customs territory of Ukraine or imported into the customs territory of Ukraine does not change the value of tax amounts related to the tax credit or tax liabilities of the taxpayer, such exporter or importer (paragraph 187.11 of Art. 187 TCU).
Transactions on the export of goods outside the customs territory of Ukraine in the customs regime of export are taxed at a zero rate. Goods are considered exported outside the customs territory of Ukraine if such export is confirmed in the manner prescribed by the Cabinet of Ministers of Ukraine, a customs declaration issued in accordance with the requirements of the Customs Code of Ukraine (paragraph 195.1.1, paragraph 195.1 of Article 195 of the TCU).
The date of occurrence of tax liabilities in the case of export of goods is the date of registration of the customs declaration certifying the fact of crossing the customs border of Ukraine, issued in accordance with the requirements of customs legislation (paragraph 187.1 of Article 187 of the TCU).
Therefore, for the operation of export (export) of goods outside the customs territory of Ukraine, VAT liabilities are determined on the date of actual implementation of such export, ie on the date of registration of the cargo customs declaration by the customs authority.
Source: gov.ua
