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 ...

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

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Question

Answer

1

How and from what date will it be possible to send tax invoice for export of certain product types for registration in the Unified State Register of Tax Invoices, if there is currently no electronic form of relevant document in the payer's Electronic cabinet?

For operations involving supply of certain product types, separate electronic form of tax invoice has been introduced under the code J1211001 (code of the electronic form of tax invoice – export security regime), which will be used from the moment export security regime is introduced. Until 01.12.2024, such tax invoices are not accepted for registration in the Unified State Register of Tax Invoices.

2

How to find out about the company's limit for unconditional registration of tax invoice - export security regime

and will the payer have opportunity to view this amount in the payer's Electronic cabinet?  

Information regarding such calculated amount will not be sent to the payer and will not be available for viewing in the payer's Electronic cabinet, since it is dynamic and constantly changing; presence or absence of balance of this amount is not the only condition for compliance/non-compliance with signs of unconditional registration; presence or absence of balance of this amount is not a decisive factor in registration/registration suspension of tax invoice – export security regime.

3

Can conditional designation of product measurement unit "kg" be indicated in column 4 of the tabular part of tax invoice (including tax invoice – export security regime), if primary documents (expense invoice, freight invoice, other documents) indicate product measurement unit "t"?

In tax invoices, which will be compiled from 01.12.2024, both for supply of certain product types within the customs territory of Ukraine, and for their export outside the customs territory of Ukraine under the customs export regime, product measurement units must be indicated in kilograms, regardless of which measurement units are used for such products in primary accounting documents.

4

Is column 3.2.2 "Own agricultural products⁷" of section B of the tabular part of tax invoice filled in in case of export of oil produced by the payer from sunflower purchased from another person??

Yes, column 3.2.2 "Own agricultural products7" of section B of the tabular part of tax invoice is filled in in case of export of agricultural products by the producer who directly grows, fattens, catches, collects, manufactures, or produces such products.

5

How is column 3.2.2 "Own agricultural products⁷" of section B of the tabular part of tax invoice filled in in case of export of simultaneously grown and purchased grain under one customs declaration?

In case of export under one customs declaration of simultaneously self-grown and purchased products to which export security regime applies, two separate tax invoices are compiled.

6

Is it possible to compile one tax invoice - export security regime according to the generalized nomenclature "wheat of classes 2, 3 and 4"?

It is possible if products are classified under one code according to Ukrainian classification of the foreign economic activity products, have one title and price. In this case, only one product under one code according to Ukrainian classification of the foreign economic activity products can be indicated in one tax invoice - export security regime, filling in several lines in tax invoice is not provided.  

7

At what VAT rate is export of certain product types taxed if the payer has not fulfilled criterion established by Sub-paragraph "a" of Sub-paragraph 97.2 Paragraph 97 Sub-section 2 Section XX of the Tax Code of Ukraine, but has received advance payment from the non-resident?

Within what period does the State Tax Service post a notification on the completion of currency control received from the bank in the payer's Electronic cabinet?

Export operations of certain product types carried out by the payer, who does not meet criteria established by Sub-paragraph "a" of Sub-paragraph 97.2 Paragraph 97 Sub-section 2 Section XX of the Tax Code of Ukraine are taxed at rates established by Sub-paragraphs "a" and "d" of Paragraph 193.1 Article 193 of the Tax Code of Ukraine:

14 % (for codes 1001, 1003, 1005, 1201, 1205, 1206 00 according to Ukrainian classification of the foreign economic activity products);

20 % (for codes 0409 00 00 00, 0802 31 00 00, 0802 32 00 00, 1002, 1004, 1507, 1512, 1514, 2306 according to Ukrainian classification of the foreign economic activity products.

Notification on the completion of taxpayers’ payments for relevant product export to which export security regime has been applied (hereinafter – Notification) is provided by the bank to the State Tax Service within 3 working days following the day of completion of payments for relevant operation..

Received Notification is placed in the taxpayer’s Electronic cabinet not later than the next working day after receipt from the bank.

8

Is it necessary to notify the tax authority about conclusion of a forward contract - for single tax payers of Group IV and income tax payers who are not subject to the transfer pricing rules?

Article 39 Section I of the Tax Code of Ukraine does not provide for the need to notify the tax authority about conclusion of a forward contract by the single tax payers of Group IV and income tax payers who do not carry out controlled operations.

At the same time, the mark is placed on tax invoice compiled for product export to which export security regime applies if product export will be carried out on the basis of a forward contract.

9

What is procedure for canceling tax invoice - export security regime if customs declaration was not compiled for it (will the payer receive a receipt)?

Will registration amount be restored in this case?   

If 30 calendar days have passed since the registration date of tax invoice - export security regime in the Unified State Register of Tax Invoices and during this period customs declaration for such products has not been filed, registration of such tax invoice in the Unified State Register of Tax Invoices is canceled (along with adjustment calculation that was compiled for such tax invoice), about which the payer will receive a corresponding receipt, while registration amount in System of Electronic Administration will be renewed. 

10

Regarding publication on the State Tax Service’s web portal of a guide to conditional codes of reasons for adjustment 501, 502, 503, which are used in the process of calculating adjustment to tax invoice - export security regime.

Guide of conditional codes of reasons for adjustment, which contains information, specifically about conditional codes of reasons for adjustment 501, 502 and 503, is posted on web portal of the State Tax Service at the link:

https://tax.gov.ua/dovidniki--reestri--perelik/dovidniki-/357729.html  

11

Letter of the State Tax Service № 3717/7/99-00-21-03-02-07 as of 15.11.2024 states that only those operations for which the border was crossed are reflected in the VAT declaration. Will this be taken into account conducting in-place audits of tax reporting? Will the VAT amounts not included in declaration on the tax invoice - export security regime, compiled for products for which the border was not crossed, be considered as understatement of tax liabilities?

Will these provisions be reflected in Procedure for filling out the VAT declaration?

According to Procedure for filling out and submitting the VAT tax reporting, lines 2.3.1, 2.3.2, and 2.3.3 (depending on the tax rate) indicate export volumes for certain product types.

Herewith, Paragraph 97.5 Sub-section 2 Section XX of the Tax Code of Ukraine (direct provision of the Law) clearly stipulates that export under the export security regime for certain product types are reflected in tax declaration for reporting (tax) period to which the registration date of customs declaration falls, certifying the fact of crossing the customs border of Ukraine.

Procedure for completing and submitting the VAT declaration does not require reflecting information regarding the raised question.

12

Letter of the State Tax Service № 3717/7/99-00-21-03-02-07 as of  15.11.24states that amount specified in tax invoice - export security regime, taking into account adjustment calculations made to it, must correspond to the product value according to the customs declaration (tax invoice – export security regime + adjustment calculation 1 + adjustment calculation 2 = customs declaration).

How will compliance of these indicators be monitored?

Norms of the Customs Code of Ukraine, taking into account amendments made regarding export peculiarities of certain product types during the martial law, provide for provision by customs to the State Tax Service of information contained in customs declarations, on the basis of which customs clearance of such products was carried out.