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of October 22, 2012 No. 4040/0/61-12/15-3415-04

The State Tax Service of Ukraine considered the letter on provision of explanations concerning application of regulations of the Tax code (further - the Code) and reports.

For agricultural enterprises the special tax regime extends to transactions on delivery of agricultural goods / services (item 209.2 of Art. 209 of the Code).

The goods specified in commodity groups 1 - 24, goods items 4101, of 4102, of 4103, 4301 according to UKT foreign trade activities, and the services received as a result of implementation of activities to which according to Item 209.17 action of special tax regime in the sphere rural and forestry, and also fishery extends are considered as agricultural if such goods are grown up, fattened, caught or gather (are made), and services are provided directly by the taxpayer - the subject of special tax regime (except acquisition of such goods / services at other persons) which are delivered by the specified taxpayer - their producer (item 209 of the Code).

Fertilizers of animal or phytogenesis (to which the bird's dung belongs) are classified in commodity group of 31 "Fertilizers" by code 3101 00 00 00 "Fertilizers of animal or vegetable coordination, in mix or not, citizens to chemical processing or not; the fertilizers received as a result of mixing or chemical processing of substances of animal or phytogenesis".

Thus the bird's dung is not agricultural goods in understanding of the Tax code therefore transactions on its delivery should be displayed in the declaration on the value added tax according to which the tax discharge on value added in the budget is performed.


Vice-chairman A. P. Ignatov


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