The Main Department of the State Tax Service in Kyiv informs that the Law of Ukraine of January 25, 2022 № 1998-IX “On Amendments to the Tax Code of Ukraine on Taxation of Goods Moved (Shipped) in International Postal and Express Items” (hereinafter – the Law № 1998) improved the administration of VAT on transactions of import of goods into the customs territory of Ukraine in international postal and express shipments, and simplified the payment of VAT by recipients by entrusting the functions of its payment to postal operators and express carriers when declaring such goods using the relevant electronic registers of international postal and express items.
Thus, the postal operator, express carrier, if it declares such goods by submitting registers (temporary and / or additional).
The provisions of the Tax and Customs Codes of Ukraine in terms of determining the VAT tax base and customs duties in case of import of goods into the customs territory of Ukraine in international postal and express items are also in line with the fact that the VAT tax base is part of their customs value (for legal entities or natural persons – entrepreneurs) or part of their total invoice value (for natural persons) exceeding the non-taxable minimum (equivalent to 150 euros).
It is possible to defer the payment of VAT – within 30 days from the date of registration of the temporary register with the simultaneous submission of an additional register.
At the same time, subsection 2 of section XX of the Tax Code of Ukraine is supplemented by paragraph 68 of note 1, according to which it is established that the provisions of paragraph 180.2 of note 1 of Art. 180 and item 191.1.3 item 191.1 of Art. 191 of the TCU are not applied within six months from the date of entry into force of the Law № 1998.
For reference: The 1998 law came into force on April 30, 2022.
Source: gov.ua
