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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 27, 2010 No. 1240

About approval of the Procedure for release from the taxation the value added tax of transactions on delivery and import to customs area of Ukraine of the goods and services provided for own requirements of diplomatic representations, consular establishments of foreign states and representative offices of the international organizations, for Ukraine and also for use by persons from among diplomatic staff of diplomatic missions and the members of their families living together with them

(as amended on 20-10-2021)

According to Item 197.2 of article 197 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for release from the taxation by the value added tax of transactions on delivery and import to customs area of Ukraine of the goods and services provided for own requirements of diplomatic representations, consular establishments of foreign states and representative offices of the international organizations, for Ukraine and also for use by persons from among diplomatic staff of diplomatic missions and the members of their families living together with them which is applied.

2. Recognize invalid:

the resolution of the Cabinet of Ministers of Ukraine of June 2, 1998 No. 772 "About approval of the Procedure for release from taxation on value added of transactions on sale and import (transfer) to customs area of Ukraine of goods (works, services) provided for own requirements of diplomatic representations, consular establishments of foreign states and representative offices of the international organizations, for Ukraine and also for use by diplomatic staff of these diplomatic missions and the members of their families living together with faces of these personnel" (The Official Bulletin of Ukraine, 1998, No. 22, the Art. 807);

the resolution of the Cabinet of Ministers of Ukraine of August 3, 1999 No. 1415 "About modification and amendments in the resolution of the Cabinet of Ministers of Ukraine of June 2, 1998 No. 772" (The Official Bulletin of Ukraine, in 1999, No. 31, the Art. 1621).

3. This resolution becomes effective since January 1, 2011.

Prime Minister of Ukraine

N. Azarov

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1240

Procedure for release from the taxation the value added tax of transactions on delivery and import to customs area of Ukraine of the goods and services provided for own requirements of diplomatic representations, consular establishments of foreign states and representative offices of the international organizations, for Ukraine and also for use by persons from among diplomatic staff of diplomatic missions and the members of their families living together with them

1. This Procedure determines the procedure of release from the taxation the value added tax of transactions by delivery and import to customs area of Ukraine of goods and services, and also transactions on delivery of the goods/services on customs area of Ukraine recognized as the humanitarian assistance, provided:

1) for own requirements:

diplomatic representations and consular establishments of foreign states which are placed in the territory of Ukraine, except the consular establishments headed by honourable consular officials;

diplomatic representations and consular establishments of the foreign states accredited in Ukraine in combination;

representative offices of the international organizations formed according to international treaties of Ukraine which consent to be bound is provided by the Verkhovna Rada of Ukraine (further - the international agreements of Ukraine);

2) for use:

persons from among diplomatic staff of diplomatic representations of foreign states in Ukraine who are not citizens of Ukraine and do not live in Ukraine constantly;

consular officials of consular establishments of foreign states in Ukraine who are not citizens of Ukraine and do not live in Ukraine constantly, except for consular officials of noted organizations which are headed by honourable consular officials;

persons from among diplomatic staff of representative offices of the international organizations in Ukraine, their regional departments which are not citizens of Ukraine and do not live in Ukraine constantly;

members of families of marked-out persons, if they are not citizens of Ukraine and do not live in Ukraine constantly.

3) for humanitarian assistance in Ukraine diplomatic representations, consular establishments of foreign states and representative offices of the international organizations in Ukraine according to the Law of Ukraine "About the humanitarian assistance".

2. Terms which are used in this Procedure have the following value:

diplomatic mission - the diplomatic representations, consular establishments and representative offices of the international organizations noted in the subitem 1 of Item 1 of this Procedure;

persons from among diplomatic staff and members of their families - persons which are marked out in the subitem 2 of Item 1 of this procedure who are accredited in Ukraine and have the diplomatic or office cards issued the MFA, are not citizens of Ukraine and do not live in Ukraine constantly;

the goods and services provided for use by persons from among diplomatic staff and members of their families - all goods of national, foreign production and service which are imported or delivered to Ukraine for satisfaction of own requirements (use) of the marked-out persons and members of their families;

the goods and services provided for own requirements of diplomatic missions - all goods of national, foreign production and service which are delivered or imported into Ukraine only for office use and for use (use) during accomplishment of service duties, in particular formal receptions.

3. Exemption of the value added tax of diplomatic representations, consular establishments, persons from among diplomatic staff of diplomatic missions and members of their families is applied proceeding from the principle of reciprocity concerning each certain state and/or according to international treaties of Ukraine.

For accounting of the principle of reciprocity concerning each certain state the MFA annually till January 20 notifies GNS on features of exemption of the value added tax of foreign diplomatic organizations of Ukraine, their workers and members of families of such workers, with indication of assortment, quantity and the cost of goods and services concerning which restriction is set.

The principle of reciprocity is considered also observed the diplomatic missions and diplomatic staff of the states which are rather accredited in Ukraine in which national legal system the value added tax is not applied.

In case of application in the legislation of foreign state of other indirect tax similar to the value added tax the principle of reciprocity is applied to the diplomatic missions and diplomatic staff of such state accredited in Ukraine if foreign diplomatic organizations of Ukraine in such state are exempted from the taxation by such tax.

In case of opening of new diplomatic mission in the territory of Ukraine the MFA instantly sends to GNS the corresponding message together with information provided by the paragraph the second this Item.

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