According to item 82 of subdivision. 2 chap. XX “Transitional Provisions” of the Tax Code of Ukraine of December 2, 2010 № 2755-VI (hereinafter – TCU) temporarily, for the period of martial law, state of emergency, supply operations in the customs territory of Ukraine and import into the customs territory of Ukraine gasoline, heavy distillates and liquefied gas, classified according to the UKT FEA codes, defined by p. 215.3.4. § 215.3 of Art. 215 TCU, which according to paragraph 40 subdivision. 5 chap. XX “Transitional Provisions” sets the rate of excise tax at 0.00 euros per 1000 liters, as well as crude oil or petroleum products derived from bituminous rocks (minerals), classified under the UKT FEA codes 2709 00 10 00 and 2709 00 90 00, are taxed at a rate of 7 percent.
Are not subject to budgetary reimbursement of the amount of negative value determined for the relevant reporting (tax) period in accordance with paragraph 200.1 of Art. 200 of the TCU, the calculation of which includes the amount of tax liability for transactions taxed at the rate specified in the first paragraph of paragraph 82 of subsection. 2 chap. XX “Transitional Provisions” of the TCU. Amounts of such a negative value are included in the tax credit of the next reporting (tax) period.
That is, if the taxpayer, who during the reporting period carried out operations for the supply of fuel and petroleum products, defined in paragraph 82 of subdivision. 2 chap. XX “Transitional Provisions” of the TCU, according to the results of such reporting period, the amount of VAT determined in the VAT tax return in accordance with paragraph 200.1 of Art. 200 TCU, has a negative value (formed both on acquisition transactions in Ukraine and when imported into the customs territory of Ukraine), such an amount of tax can not be declared (neither in the current reporting period nor in subsequent reporting periods) to the budget reimbursement, including at the expense of repayment of tax debt on VAT or other tax (can not be declared in the VAT tax return in lines 20.1, 20.2, 20.2.1 and 20.2.2),
Source: gov.ua
