State Fiscal Service On Actual Costs In Transactions For Import Goods Realization

For tax payers operations on goods import to the customs territory of Ukraine which have been previously imported to the customs territory of Ukraine by such tax payer, the tax assessment base shall be determined in accordance with the general principle – based on their agreed cost, but not lower than the cost of actual purchase from the supplier. The amount of customs value hereat shall not be considered.

The abovementioned is explained in State Fiscal Service letter as of October 7, 2015 № 21275/6/99-99-19-03-02-15.

In accordance with paragraph 188.1 of article 188 of the Tax Code the tax assessment base for goods / services import shall be determined based on their agreed cost taking into account national taxes and duties (except the duty on obligatory state pension insurance which is withheld from mobile services cost, VAT and excise tax for ethyl alcohol used by the manufacturers – business entities for the manufacturing of medicinal products including blood components and their derivatives (except medicinal products in the form of balms and elixirs).

With that, the tax assessment base for goods / services import operations should not be lower than the price of such goods / services, the tax assessment base for self-manufactured goods / services should not be lower than their prime cost, and the tax assessment base for capital assets delivery operations should not be lower than net fixed assets on the basis of accounting records established at the beginning of the reporting (tax) period, during which such operations are exercised (in case of absence of accounting for non-current assets – based on the ordinary price), except:

- goods (services) which prices are subject to state regulation;

- gas supplied for public needs.

The agreed (contractual) costs consist of any amounts, the cost of material and non-material assets, transferred to the tax payer by the buyer or through the third party with regard to the compensation of goods / services cost. The agreed (contractual) costs do not include the amounts of penalties (fines), 3 % of annual and inflationary obtained by the tax payer as a result of nonfulfillment or improper fulfillment of contractual commitments.

The tax assessment base includes the cost of goods / services supplied (except the amount of compensation for the difference between the actual expenditures and regulated prices (rates) in the form of manufacturing donation from the budget and / or the reimbursement amount for the leaseholder – budgetary assessment of expenditures for the leased real estate maintenance, for communal services and energy materials), and the cost of material and non-material assets provided to the tax payer directly by the recipient of goods / services, delivered to such tax payers.