Export provision of agricultural products – first results

Acting Deputy Head of the State Tax Service Yevhenii Sokur took part in meeting regarding the export new rules of agricultural products, which was held at the Ministry of Agrarian Policy and Food of Ukraine.

Yevhenii Sokur, during event, answered numerous questions from authorized representatives of agricultural enterprises and organizations, in particular, regarding innovations and provision of export regime for export of agricultural products.

According to him, under the new mechanism, 5 038 tax invoices/adjustment calculations for agricultural export in the amount of 5 100.6 thousand tons for a total amount of 158.5 billion UAH have already been registered.

Of these, 594 tax invoices/adjustment calculations were registered for export of agricultural products in the amount of 379 thousand tons for a total amount of 3.8 billion UAH at the VAT rate other than zero. At the same time, the total amount of VAT on such tax invoices/adjustment calculations is 529.2 million UAH.

There are some cases that have already been stopped by the current system, for example, LLC "A" exported 10.8 thousand tons during 2024 for the total invoice value of more than 169.4 million UAH, but trying to register tax invoice for the next export batch in the amount of 143 million UAH (VAT of 20 million UAH, which was formed due to the import of vegetables, fruits and the purchase of fish and meat), the system automatically stopped registration, and therefore made it impossible to file customs declaration.

The following interesting case research of the new mechanism for exporting agricultural products: LLC "Z" and LLC "E", which had lack information regarding product’s origin, have not paid taxes, have no fixed assets, land, and have not even opened bank accounts, tried to register export tax invoices for 5.7 million UAH of the sunflower oil and meal. At the same time, LLC "E" registered tax invoice of the export provision regime for 1 ton of meal.

As is seen, unscrupulous entities are testing this system and trying to find loopholes in it. But the State Tax Service monitors such facts and reacts accordingly.

Yevhenii Sokur emphasized that temporarily, until 01.01.2025, to facilitate adaptation of payers to work of the new system, the time required for registration of tax invoices/adjustment calculations has been reduced.