To the attention of taxpayers – exporters of certain agricultural products!

From December 1, 2024, export security regime will be introduced for export of certain product types (according to Resolution of the Cabinet of Ministers of Ukraine № 1261 as of 29.10.2024). Particularly, these include products classified under the following codes according to Ukrainian classification of the foreign economic activity products:

0409 00 00 00 – natural honey;

0802 31 00 00 – walnuts in shell;

0802 32 00 00 – walnuts without shell;

1001 – wheat and rye (meslin);

1002 – rye;

1003 – barley;

1004 – oats;

1005 – corn;

1201 – soybeans;

1205 – rape or colza seeds;

1206 00 – sunflower seeds;

1507 – soya-bean oil and its fractions, whether or not refined;

1512 – sunflower-seed, safflower or cotton-seed oils and their fractions, whether or not refined;

1514 – rape oil (rape or colza) or mustard oils and their fractions, whether or not refined;

2306 – oilcake and other solid waste and residues resulting from extraction of vegetable or microbial fats and oils, other than waste of heading 2304 or 2305 (hereinafter – certain product types).

At the same time, exceptions are provided for the list of certain product types to which export security regime does not apply, namely:

export of certain product types as supplies outside the customs territory of Ukraine by the commercial vehicles according to Article 229 of the Customs Code of Ukraine;

export outside the customs territory of Ukraine of certain product types (commodity subcategories 1001 91 10 00, 1002 10 00 00, 1003 10 00 00, 1004 10 00 00, 1005 10 13 00, 1005 10 15 00, 1005 10 18 00, 1201 10 00 00, 1205 10 10 00, 1206 00 10 00 according to Ukrainian classification of the foreign economic activity products), which are carried out by the VAT payers accompanied by a phytosanitary certificate issued taking into account provisions of Paragraph l⁵ Section IX of the Law of Ukraine "On plant quarantine".

It should be emphasized that tax invoices compiled for export of certain product types that will be exported outside the customs territory of Ukraine under the export security regime after December 1, 2024, cannot be registered in the Unified Register of Tax Invoices until December 1, 2024 (before introduction of the export guarantee regime).

It should also be reminded that according to Paragraph 3 of the Maintaining procedure of the Unified Register of Tax Invoices, approved by Resolution of the Cabinet of Ministers of Ukraine № 1246 as of 29.12.2010, with changes (hereinafter – Procedure № 1246), the operating day lasts on working days from 8 hours 00 minutes to 10 hours 00 minutes.

Registration of tax invoices and/or adjustment calculations, which reflect export of certain products outside the customs territory of Ukraine (under the export security regime), is carried out within three working days from the date of their submission for registration in the Unified Register of Tax Invoices (Paragraph 27 of Procedure № 1246).   

Clarifications of the State Tax Service regarding peculiarities of carrying out export outside the customs territory of Ukraine under the customs regime of export of certain product types (under the export security regime) are specified in the State Tax Service’s letters № 19083/7/99-00-21-03-02-07 as of 02.07.2024 and № 31717/7/99-00-21-03-02-07 as of 15.11.2024, which are posted on the State Tax Service’s web portal at the links: https://tax.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/listi-dps/79021.html and https://tax.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/listi-dps/79183.html, respectively.

Questions – answers regarding peculiarities of tax accounting for export outside the customs territory of Ukraine under the customs regime of export of certain product types in connection with introduction of the export security regime from 01.12.2024 can be found here.