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LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of September 7, 2011 No. 24064/7/15-3417-26

GNAU considered the letter of the agency on sale of air transportation concerning determination of taxation basis of the VAT and forming of the tax credit in case of implementation of railway and aviation tickets and reports.

According to subitem item 185.1 of Art. 185 of the Tax code of Ukraine (further - the Code) the taxation object of the VAT are, in particular, transactions of taxpayers on delivery of services which place of delivery is located on customs area of Ukraine.

According to item 188.1 of Art. 188 of the Code the taxation basis of transactions is determined by delivery of goods/services proceeding from their contractual (contractual) cost, but not below the regular prices determined according to article 39 of this Code taking into account nation-wide taxes and fees (except the value added tax and the excise tax on alcohol ethyl which is used by managing proizvoditelyamisubjekta for production of medicines, including components of blood and the medicines made of them, except medicines in the form of balms and elixirs, and collection on compulsory national pension insurance on services of cellular mobile communication).

Taking into consideration that the service in rail or airborne transportation is provided to the passenger by carrier, it is necessary to consider that the travel document is the transportation agreement which consists between the passenger and the relevant carrier, and therefore cannot be subject of the contract between other participants of ordering process for sale of travel documents. At the same time the transport ticket which contains the total amount of payment, tax amount and tax number of the seller except those which form is established by international standards, at the same time is the document which grants the right to the tax credit (on condition of observance of other rules concerning forming of the tax credit) without receipt of tax delivery note (subitem "and" item 201.11 of Art. 201 of the Code) only to its owner (proceeding from agreement essence), and therefore cannot be the basis neither for determination of the tax liabilities, nor for forming of the tax credit at person who took the order for its registration if this person is not carrier or its structural division.

Taking into account the stated SPD which is not carrier and performs booking for sale of railway and aviation tickets and acceptance of means for tickets, shall determine the tax liabilities on the VAT and the tax credit without the cost of the travel document received by it from the face, the travel document which performed the order. At the same time in tax delivery note which shall be written out by such SPD performing booking for sale of railway or aviation tickets the means received in payment of cost of the travel document shall not be considered. Such tax delivery note is written out only on the cost of the services provided in connection with such order (intermediary services) as these services would be the taxation object of the VAT in accordance with general practice according to subitem "" item 185.1 of century 185 Codes.

The first deputy of the Commission chairman on carrying out reorganization of GNAU, the vice-chairman of GNS of Ukraine

O. Klimenko

 

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