of August 20, 2012 No. 560/0/61-12/15-3415-02
The State Tax Service of Ukraine considered the letter of Ltd company of 04.07.2012 No. 246 concerning procedure for adjustment of the tax credit upon transition of the taxpayer to value added to application of special tax regime in the sphere of agricultural industry and reports.
Rules of application of special tax regime of activities in the sphere rural and forestry, and also fishery are determined by article 209 of the Tax Code of Ukraine (further - the Tax Code of Ukraine).
By Item 209.1 of Article 209 of the Section V of the Code it is determined that the resident which carries out business activity in the sphere rural and forestry and fishery and answers the criteria established in Item 209.6 of this Article (further - agricultural enterprise) can choose special tax regime.
According to subitem 209.15.1 of Item 209.15 of Article 209 of the Section V of the Code goods/service which are acquired by agricultural enterprise for their use in production of agricultural products belong to production factors due to which the tax credit is created, and also fixed assets which are acquired (are constructed) for the purpose of their use in production of agricultural products.
If goods/service, the fixed assets made and/or acquired are used by agricultural enterprise partially for production of agricultural goods (services), and partially for other goods / services, the amount of the paid (added) tax credit is distributed proceeding from share of use of such goods / services, fixed assets in transactions of agricultural production and respectively in other transactions.
Considering the above, after registration as the subject of special tax regime the company shall submit to tax authority in place of registration the general and reduced tax declarations on the value added tax.
At the same time tax amounts on value added which were added (are paid) in case of purchase of goods (services) in the previous accounting periods and included in structure of the tax credit of such previous accounting periods, for date of transition to special tax regime remain unused, those which will be used in other activities of the payer shall be distributed on those which will be used in agricultural production (activities to which the special tax regime extends), and.
Such distribution shall be displayed in tax statements of the payer by transferring of part of the tax credit from the general tax declaration (it is specified with sign "-" in line 16.2) on the value added tax in the tax declaration on the value added tax reduced (it is specified with the sign "+" in line 12.2).
Vice-chairman A. Ignatov
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