During January – March 2022, taxpayers carried out supply operations, including operations on import, waste and scrap of ferrous and non-ferrous metals.
In this regard, taxpayers have questions regarding the practical application of tax legislation to the above operations, in particular, the use of lists of waste and scrap of ferrous and non-ferrous metals for the purposes of applying the VAT exemption regime.
The Law of Ukraine dated November 30, 2021 No. 1914-IX “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine on Ensuring the Balance of Budget Revenues”, which entered into force on January 1, 2022, extended the temporary tax exemption regime until January 1, 2027 VAT, established by Clause 23 of Subsection 2 of Chapter XX of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine), for supply operations, including operations for the import of waste and scrap of ferrous and non-ferrous metals, as well as paper and cardboard for disposal (waste and waste) of the commodity position 4707 according to the UCT of the ZED.
The lists of such waste and scrap of ferrous and non-ferrous metals are approved by the Cabinet of Ministers of Ukraine.
Thus, until January 1, 2022, the lists of waste and scrap of ferrous and non-ferrous metals, the supply operations of which, in particular import operations, are temporarily exempt from value added tax (hereinafter referred to as the Lists), approved by the resolution of the Cabinet of Ministers of Ukraine dated January 12, 2011 of the year No. 15 (hereinafter referred to as Resolution of the CMU No. 15).
In the future, the validity of the Lists was extended until 01.01.2027 by making amendments to Resolution No. 15 by Resolution No. 337 of the Cabinet of Ministers of Ukraine dated March 21, 2022 (hereinafter – Resolution No. 337).
In particular, Resolution No. 337 entered into force on the day of its publication (Government Courier newspaper No. 65 of March 22, 2022), namely March 22, 2022.
In view of the above, the temporary regime of exemption from VAT taxation, established by clause 23 of subsection 2 of chapter XX of the PKU, applies to supply operations, including operations on the import of waste and scrap of ferrous and non-ferrous metals, carried out, in particular, from 01.01.2022 until 01.01.2027 (including such operations carried out during January – March 2022).
In addition, starting from 01.01.2022, the rules defined by Article 199 of Chapter V of the PKU shall apply to such operations.
Source: gov.ua
