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The SFS provided installments of the VAT on the import of equipment for a total amount of almost 13.9 million EUR and 1.5 million USD

03.10.2019 -

As of the 1st of October 2019, the State Fiscal Service of Ukraine adopted 211 decisions on granting installments of the value added tax to payers on the import to the customs territory of Ukraine for own production in the territory of Ukraine for a total amount of almost 13.9 million EUR and 1.5 million USD.

Of these, 77 applications were approved by the Customs in agreement with the SFS, since the amount of tax declared before the installment is more than 1 million UAH. Herewith, according to 16 decisions on granting installments of the VAT subjects of foreign economic activity have fulfilled their obligations in full amount.

The largest amount of installments was provided by the Kyiv Customs of the SFS - 2.7 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 - almost 1.4 million EUR (in contract currency).

191 customs clearance on the import of equipment was carried out with application of received decisions with installments of payment of the VAT for the amount of 421 million UAH.

Installments were provided on the importation of equipment for own production by enterprises of light industry, metalworking, food industry, construction industry, manufacturers of medical equipment and glassware.

In total the 1st of October 2019, the taxpayers filed 342 applications for the installments on payment of the VAT the State Customs of the SFS. Customs processed 342 applications, 83 of which received refusal decision due to the non-compliance with the mandatory requirements, in particular due to the presence of tax debt from enterprises, lack of information about the subject or amount of the contract.

48 applications were withdrawn by taxpayers and decision on the full customs clearance of VAT was made.

It should be reminded that the Law of Ukraine as of  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 by Clause 65 that temporarily (until January 1, 2020) at the request of the taxpayer the supervisory authority provides installment of the value added tax payment (in equal parts) for the term specified in the application of the taxpayer, but not more than 24 calendar months, without accrual of interest, penalties and fines determined by the Tax Code of Ukraine on the imported to the customs territory of Ukraine equipment and components classified under the product subcategories defined in this Paragraph according to Ukrainian classification of goods of the foreign economic activity with placement in the customs regime of “Import”.

Order of obtaining the installments of the value added tax payment and application of enforcement for fulfilling obligations during the import to the customs territory of Ukraine of equipment for own production in the territory of Ukraine was approved by the Resolution of the Cabinet of Ministers as of February 7, 2018 No. 85.