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The procedure for VAT taxation of the supply of goods to the duty-free shop

The Main Department of the State Tax Service in Kyiv informs that transactions for the supply of goods by a VAT payer to a duty-free shop when exporting goods from the customs territory of Ukraine to a duty-free shop are taxed at a zero VAT rate.

In accordance with paragraph 201.1 of Art. 201 of the Tax Code of Ukraine (hereinafter – TCU) on the date of tax liability, the taxpayer must draw up a tax invoice in electronic form in compliance with the condition of registration in the manner prescribed by law, a qualified electronic signature of the person authorized by the taxpayer and register it in the Unified Register tax invoices within the period established by the TCU.

In accordance with paragraph 8 of the Procedure for filling out the tax invoice, approved by the order of the Ministry of Finance of Ukraine dated December 31, 2015 № 1307 (hereinafter – Procedure № 1307), when compiling tax invoices, the features of which are set out in paragraphs 10 – 15 of Procedure № 1307, the left part of such invoices in the column “Not to be provided to the recipient (buyer) for a reason” is marked “X” and indicates the type of reason, in particular: “07 – Compiled for operations on the export of goods outside the customs territory of Ukraine.”

Column 8 of the tabular part of Section B indicates the VAT rate code at which the supply of goods / services supplied is taxed, in particular 901 – in the case of transactions for the export of goods outside the customs territory of Ukraine, subject to zero rate.

Column 10 indicates the amount of supply (tax base) excluding VAT (paragraph 16 of the Procedure № 1307).

In the case of transactions subject to taxation at the zero rate of column 11 of section B of the tax invoice “Amount of value added tax” is not filled in, zeros, dashes and other signs or symbols in this column are not affixed.

 

Source: gov.ua

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