of December 17, 2020 No. 1115-IX
About introduction of amendments to the Tax Code of Ukraine concerning rate of the value added tax from transactions on delivery of separate types of agricultural products
The Verkhovna Rada of Ukraine decides:
I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) the following changes:
1. To add Item 193.1 of Article 193 with the subitem "g" of the following content:
"d) 14 percent on transactions on delivery on customs area of Ukraine and to import to customs area of Ukraine of agricultural products which is classified by the following codes according to UKT foreign trade activities: 0102, 0103, the 0104th 10, 0401 (regarding whole milk), 1001, 1002, 1003, 1004, 1005, 1201, 1204 00, 1205, 1206 00, 1207, 1212 91, except transactions on import to customs area of Ukraine of the goods determined in Item 197.18 of article 197 of this Code".
2. In paragraph one and subitem 194.1.1 of Item 194.1 of Article to replace the 194th figure and the word "7 percent" with figures and the words "7 and 14 percent".
3. To add subsection 2 of the Section XX "Transitional provisions" with Item 54-1-of the following content:
"54-1. For the purposes of application of rate of the value added tax on delivery on customs area of Ukraine and to import to customs area of Ukraine of agricultural products (goods) which are classified by the following codes according to UKT foreign trade activities: 0102, 0103, 0401 (regarding whole milk), 1001, 1002, 1003, 1004, 1005, 1201, 1204 00, 1205, 1206 00, 1207, 1212 91, except transactions on import to customs area of Ukraine of the goods determined in Item 197.18 of article 197 of this Code established according to the Law of Ukraine "About introduction of amendments to the Tax Code of Ukraine concerning rate of the value added tax from transactions on delivery on customs area of Ukraine and to import to customs area of Ukraine of separate types of agricultural products" to determine that the tax rate which was effective to the first of the accounting (tax) period from which the rate of the value added tax in the amount of 14 percent is applied is applied in case:
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