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of January 18, 2012 No. 1142/6/15-3415-26

The State Tax Service of Ukraine considered the letter of the state company "Settlement Center of the Ministry of Infrastructure of Ukraine" from '...' concerning determination of taxation basis the value added tax and forming of the tax credit in case of implementation of tickets for bus transportations by persons which directly are not carriers, and reports.

According to the subitem "b" of Item 185.1 of Article 185 of the Section V of the Tax code of Ukraine (further - the Code) the taxation object the value added tax are, in particular, transactions of taxpayers on delivery of services which place of delivery is located on customs area of Ukraine.

According to subitem 188.1 of Article 188 of the Section V 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 producers - subjects of managing for production of medicines, including components of blood and the medicines made of them (except medicines in the form of balms and elixirs), and also collection on compulsory national pension insurance on the cost of services of cellular mobile communication).

Taking into consideration that the service in transportation is provided to the passenger directly by carrier, it is necessary to consider that the ticket for journey by bus is the document of the established form which confirms the fact of the conclusion of the transportation agreement (the subitem 10 of Item 2 of the Section I of the Rules of provision of services of passenger road transport approved by the resolution of the Cabinet of Ministers of Ukraine of 18.02.97 No. 176 (further - Rules No. 176)), and 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 the ticket for journey by bus.

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 (the subitem "an" of Item 201.11 of Article 201 of the Section V 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 and performed sale of such document if this person is not carrier or its structural division.

Taking into account stated, the subject of business activity which is not carrier and performs booking for sale of tickets for journey by buses, acceptance of means for the sold (booked) tickets and return of means for unused tickets, shall determine the tax liabilities and obligations by the value added tax and the tax credit without fare (cost determination of journey is provided by the subitem 6 of Item 2 of the Section I of Rules No. 176), received by it from the face which performed the order of the ticket for journey by bus.

At the same time in tax delivery note which shall be written out by subject of business activity which performs booking for sale of tickets for journey by bus the means received in payment of cost of the travel document shall not be considered. Such tax delivery note is written out on the cost of the services provided in connection with such order and return (intermediary services) as these services are the taxation object the value added tax in accordance with general practice according to the subitem "b" of Item 185.1 of article 185 of the Code.


A. Ignatov


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