Draft Law of Ukraine

"On Amendment of the Law of Ukraine "On Value Added Tax"

The draft determines documents, constituting the reason for applying zero rate of VAT with respected to works (services) performed (rendered) outside Ukraine's customs territory.

Such documents are:

• the deed on performed (rendered) and delivered works (services) to a non-resident of Ukraine;
• contracts for performance (rendering) of works (services).

Determination of a certain document, which shall confirm rendering of services or performance of works outside Ukraine's customs territory, should contribute to unambiguous interpretation and application of the Law of Ukraine "On Value Added Tax" and avoidance of conflict situation between tax bodies and taxpayers with respect to payment of VAT.