LETTER OF THE MINISTRY OF THE INCOME AND CHARGES OF UKRAINE

of June 12, 2013 No. 4726/6/99-99-19-04-02-15

Concerning the VAT and organization of foreign exhibitions

The ministry of the income and charges of Ukraine considered the address concerning charge of the value added tax in case of provision of services by the nonresident and reports.

According to Item 180.2 of article 180 of the Tax Code of Ukraine (further - the Code) person responsible for charge and the tax discharge in the budget in case of delivery of services by nonresidents, including their permanent missions which are not registered as taxpayers if the place of delivery of services is located on customs area of Ukraine, is the receiver of services.

By the subitem "b" of Item 185.1 of article 185 of the Code it is determined that the taxation object the value added tax are transactions of taxpayers on delivery of goods/services which place of delivery is located on customs area of Ukraine, according to article 186 of this Code.

According to subitem 186.2.3 of Item 186.2 of article 186 of the Code for services in the sphere of culture, art, education, science, sport, entertainments or other similar services, including services of organizers of activities in the specified spheres and services which are provided for ustraivaniye of paid exhibitions, conferences, educational seminars and other similar actions, the place of delivery of such services is the place of their actual provision.

Thus, if delivery of services which are provided for ustraivaniye of paid exhibitions, conferences, educational seminars and other similar actions is performed outside customs area of Ukraine, such services do not fall under the taxation object and at person who receives them, there is no obligation concerning charge and the tax discharge on value added on such transactions.

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