The main administration of the DPS in Kyiv informs that the basis of taxation for operations on the export of goods outside the customs territory of Ukraine is the contractual (contract) value of such goods, specified in the customs declaration, drawn up in accordance with the requirements of the Customs Code of Ukraine.
According to paragraphs “a” of paragraph 195.1.1 clause 195.1 of Art. 195 of the Tax Code of Ukraine, operations on the export of goods outside the customs territory of Ukraine under the export customs regime are subject to VAT at a zero rate.
Goods are considered exported outside the customs territory of Ukraine, if such exportation is confirmed in accordance with the procedure determined by the Cabinet of Ministers of Ukraine, by a customs declaration issued in accordance with the requirements of the Customs Code of Ukraine dated March 13, 2012 No. 4495-VI as amended.
The date of occurrence of tax obligations in the case of export of goods is the date of issuance of the customs declaration certifying the fact of crossing the customs border of Ukraine, issued in accordance with the requirements of customs legislation (clause 187.1 of article 187 of the Code of Civil Procedure).
Source: gov.ua
