On May 22, 2018, the Verkhovna Rada adopted a bill number 7403-d of 04.04.2018, which abolishes the rule of non-reimbursement of VAT when exporting soybeans and rapeseed to producers who independently supply these crops abroad, as a basis and in general.

If the bill is signed by the President of Ukraine in the near future, producers will be able to claim VAT refunds for self-export of soybeans after 01.09.2018 only if they meet the criteria: soybeans (commodity position 1201 according to UCG FEA) grown by the company as an exporter on agricultural lands, owned by producers (used by them on the right of lease (sublease), emphyteusis, or are in their constant use).

There is no special VAT accounting for export. VAT can be reimbursed to an enterprise only with a negative value of the amount of VAT calculated in accordance with Art. 200 TCU, in the case of submission of the Application, in the amount of the tax actually paid by the recipient of the goods / services in the previous and reporting tax periods to the suppliers of such goods / services, to the extent that does not exceed the amount calculated in accordance with paragraph 200¹.3 of Article 200¹ of the Tax Code.

If an enterprise has not previously executed export transactions, the auditor draws attention to tax audits that may be initiated by tax authorities for formal reasons for VAT refunds.

We would like to draw your attention to the fact that at an independent export the enterprise does not fall under the legislation of transfer pricing if it is not a taxpayer.