The main administration of the DPS in the Dnipropetrovsk region reports that in accordance with clause 189.4 of Art. 189 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine) the date of increase in tax liabilities and tax credit of taxpayers who supply/receive goods/services within the scope of contracts of commission (consignment), guarantee, power of attorney, trust management, other civil law contracts and without ownership of such goods/services, is determined according to the rules established by Art. 187 and 198 of the Criminal Code.
However, it should be taken into account that the norms of clauses 189.3-189.5 of Art. 189 of the Code of Criminal Procedure do not apply to operations on the export of goods outside the customs territory of Ukraine (clause 189.6 of Article 189 of the Code of Criminal Procedure).
Preliminary (advance) payment of the cost of goods exported outside the customs territory of Ukraine or imported into the customs territory of Ukraine does not change the value of the tax amounts that relate to the tax credit or tax obligations of the taxpayer, such exporter or importer (clause 187.11 of Art. 187 of the Civil Code).
Operations on the export of goods outside the customs territory of Ukraine under the export customs regime are taxed at a zero rate. Goods are considered to be exported outside the customs territory of Ukraine, if such exportation is confirmed in accordance with the procedure determined by the Cabinet of Ministers of Ukraine by a customs declaration drawn up in accordance with the requirements of the Customs Code of Ukraine (item 195.1.1, item 195.1, article 195 of the PKU).
The date of occurrence of tax obligations in the case of export of goods is the date of issuance of the customs declaration certifying the fact of crossing the customs border of Ukraine, issued in accordance with the requirements of customs legislation (clause 187.1 of article 187 of the Code of Civil Procedure).
Therefore, for the operation of export (export) of goods outside the customs territory of Ukraine, VAT tax obligations are determined on the date of actual implementation of such export, that is, on the date of registration of the customs declaration by the customs authority.
Export of goods with the involvement of a commission agent does not affect the procedure for determining VAT tax liabilities.
In the event that a taxpayer exports goods outside the customs territory of Ukraine, received from another taxpayer under the terms of a commission, consignment, commission or other types of contracts that do not provide for the transfer of ownership of such goods from such another taxpayer to the exporter, the right to receive such other taxpayer has budgetary compensation. At the same time, the commission fee received by the taxpayer-exporter from such another taxpayer is included in the tax base at the rate determined by paragraph “a” clause 193.1 of Art. 193 of the Code of Civil Procedure, and is not included in the customs value of exported goods (clause 200.16 of Article 200 of the Code of Criminal Procedure).
Considering the above, only the seller of export products – its owner (principal) – has the right to apply a zero VAT rate and, accordingly, the right to receive budget compensation.
When the principal receives an advance payment for the value of the goods exported by the commission agent, no tax consequences arise.
Source: gov.ua
