On Vinnytsya region who can benefit from the VAT exemption in the case of the supply of grain and industrial crops
General Directorate of DFS in Vinnytsia region informs that these benefits are available only to taxpayers who for the purposes of VAT does not belong to the farm, ie in which the value of agricultural catalog / onservants set for 12 months, is less than 75% of all goods / services. Such taxpayers in case of operations to supply own-grown cereals of headings 1001 - 1008 according to UKT ZED and industrial crops headings 1205 and 1206 00 according to UKT ZED exempt from VAT. As an exception to the vyschevkAzan list does not fall under this rule supply operation of cereals heading 1006 and heading subcategories 1008 10 00 00 according to UKT ZED (rice, buckwheat, millet) which are subject to VAT on general grounds. If a taxpayer cost of agricultural goods / services supplied within 12 months of75% of all goods / services, operations with own-grown supply of cereals of headings 1001 - 1008 according to UKT ZED and industrial crops headings 1205 and 1206 00 according to UKT ZED taxable at 20%. Notably, if the payer of VAT comprises branches and other structural subdivisionswho are not registered as VAT payers, but carry their own supply of goods and carry out calculations with suppliers / customers, the registered taxpayer can delegate them the right of tax invoices. More detailed explanation of this can be found in the letter DFS Ukraine of 09.16.2015 p. Number 19763/6 / 99-99-19-03-02-15. Givel Communications Directorate in Vinnytsia region DFS This was reported in the Vinnytsia Regional State AdministrationSource: http://artlife.rv.ua/