How is VAT taxed on freight traffic abroad for a non-resident ?

According to the rules of Art. 185 of the Tax Code of Ukraine transactions of taxpayers for the supply of services, the place of supply of which is located in the customs territory of Ukraine are a subject to taxation.

However, in accordance with paragraph 186.4 of Art. 186 of the TCU, the place of supply of services is the place of registration of the supplier, except for the operations specified in subparagraphs 186.2 and 186.3 of Art. 186 of the TCU.

Thus, it can be concluded that the place of delivery of freight services is the place of registration of the supplier. Therefore, if transportation services are provided by the carrier (resident), then such services are subject to VAT on a general basis (regardless of whether the resident customer or the non-resident customer are provided such services).

At the same time, if the transportation services are provided by a carrier (non-resident) who does not have a permanent establishment in the customs territory of Ukraine, the operations for the supply of such services are not subject to VAT (regardless of whether the resident customer or the non-resident customer are provided such services) .

According to paragraphs. "a" p. 195.1.3 p. 195.1 Art. 195 of the TCU, operations for the international transportation of passengers and luggage and cargo by rail, road, sea and river and aviation are taxed at zero rate. In this case, international traffic is considered to be transportation carried out under a single international transport document.

A single international transport document means documents drawn up in the language of international communication depending on the mode of transport chosen. At the same time, the legislation does not provide for the registration of international transportation by different documents, depending on the segment of the route.

Zero VAT rate, determined by the p. 195.1.3 p. 195.1 Art. 195 of the TCU, applies to operations for the supply of services for the international carriage of goods along the whole route of carriage of goods as a whole - without dividing it into segments within the customs territory of Ukraine and outside the customs territory of Ukraine - provided that such transportation is carried out under a single international transport document .

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