As of the 1st of September 2019, the State fiscal service of Ukraine made 201 decisions to provide the payers with installments of the value added tax payment on the import of equipment for own production across the territory of Ukraine for the total value of 13.1 million EUR and 1.4 million USD.
Out of total number of 201 decisions the number of 67 was approved by the Customs in agreement with the SFS, since the amount of tax declared before the installment is more than 1 million UAH. At the same time, the subjects of foreign economic activity have fulfilled their obligations in full amount only by 7 given decisions on the VAT installment.
The biggest amount of installments was provided by Kyiv Customs of the SFS - 2.5 million EUR and 712.5 thousand USD, Kharkiv Customs of the SFS - 2.6 million EUR, Khmelnytsky Customs of the SFS - 1.6 million EUR and 185.5 thousand USD, Rivne Customs of the SFS - almost 2 million EUR and Dnipropetrovsk Customs of the SFS - 1.4 million EUR (in the currency of contract).
178 customs clearances on the import of equipment were carried out with application of received decisions with installments of the VAT for the amount of 404 million UAH.
Installment is provided on the import of equipment for own production by the enterprises of light industry, metalworking, food industry, construction industry, medical equipment and glassware.
In total, as of the 1st of September 2019, the number of 334 applications for the VAT installments was submitted by the payers to the SFS Customs.
Customs have considered 331 applications, 82 of which were rejected due to the failure to comply with mandatory requirements, in particular, due to the existence of the corporate tax debt, lack of information about the subject or amount of the contract.
48 applications were withdrawn by the taxpayers and decision on full customs clearance of the VAT was made.
Currently there are 3 applications under the consideration of the SFS Customs.
It should be reminded that the Law of Ukraine dated December 07, 2017 No. 2245-VIII “On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Balancing Budget Revenues in 2018” (hereinafter - Law No. 2245) became valid on January 1, 2018.
According to the Law No. 2245, Subsection 2 of Section XX, “Transitional Provisions”, is amended with Paragraph 65 that temporary (until January 1, 2020) the supervisory authority, at the request of the taxpayer, provides installment (in equal parts) of the value added tax payment for the term specified in the application of the taxpayer, but not more than 24 calendar months, without accrual of interest, fines and penalties determined by the Tax Code of Ukraine on the import of equipment and components classified under the product subcategories defined in this Paragraph according to Ukrainian classification of goods of foreign economic activity to the customs territory of Ukraine with placement in the customs regime of import.
Order for installments of the value added tax payment and application of enforcement of obligations during the import of equipment for own production across the territory of Ukraine was approved by the Resolution of the Cabinet of Ministers as of February 7, 2018 No. 85.