Special conditions for the export of grain have been established in Ukraine

A law has entered into force in Ukraine, which established special conditions for the export of certain agricultural products, in particular grain, in order to timely return to Ukraine foreign exchange earnings from the sale of agricultural products abroad.

As noted by the "League of Law" system, the law entered into force on February 5, but the provisions of the law are put into effect one month from the date of publication.

From now on, during the period of martial law, the Government has the right to introduce an export security regime for the export of grain crops, and only VAT payers whose registration has not been suspended can export goods for which the export security regime has been introduced. At the same time, goods to which the regime of export security has been applied can be exported under the customs regime of export only if there is a positive history of the exporter regarding the return of foreign exchange earnings based on the result of the previous six months. In addition, if the exporter does not have a positive history or has significantly increased the declared volumes of export operations, then the goods to which the export security regime has been applied can be exported under the customs export regime only on the condition that a tax invoice is registered in the State Tax Administration at the rate determined for the supply operations of these goods in the customs territory of Ukraine.

"The VAT payer for the export of goods outside the customs territory of Ukraine, to which the export security regime is applied, is obliged to draw up a tax invoice (at the tax rate determined for operations on the supply of such goods in the customs territory of Ukraine) and register it in the system before the date of submission customs declaration for customs clearance of such a transaction. In this case, the further export of the relevant goods after drawing up a tax invoice at the rate determined for operations for the supply of such goods in the customs territory of Ukraine will not be considered a separate taxable operation and does not give the right to apply the provided tax rate until it is completed in accordance with the legislation by the bank serving the payer tax, foreign currency supervision over compliance by the resident with the settlement deadlines for the corresponding operation on the export of goods and on the condition that the difference between the invoice and customs value of the corresponding goods specified in the customs declarations, on the basis of which such goods were actually exported outside the customs territory of Ukraine, is not is negative," the explanation to the document says.