The head office of the DPS in Kyiv informs that in the case when transactions for the supply of goods/services are carried out under civil law contracts that do not provide for the transfer of ownership rights, which are exempt from VAT taxation, then the commission fee in such cases is subject to VAT taxation at the main rate.
At the same time, the taxpayer, who supplies the above-mentioned goods under the terms of such contracts, issues two tax invoices on the date of tax liability, one of which is for the supply of exempted goods without VAT and the second one is for the service related to the supply, with VAT at the basic rate.
According to Clause 189.4 of Article 189 of the Tax Code of Ukraine, the basis of taxation for goods/services transferred/received within the framework of contracts of commission (consignment), suretyship, trust management is the value of the supply of these goods/services, determined in accordance with established by Article 188 of the Code of Civil Procedure.
The date of the increase in tax liabilities and tax credit of taxpayers who supply/receive goods/services within the scope of commission (consignment), suretyship, power of attorney, trust management, other civil law contracts and without ownership of such goods/services, determined according to the rules established by Article 187 and Article 198 of the Code of Civil Procedure.
Source: gov.ua
