The National Fiscal Service informs
The National Fiscal Service reminds of the right permitting to post VAT on the tax credit item arises in case of:
а) acquisition or manufacturing of goods (including their import to the customs territory of Ukraine) and services;
b) acquisition (building, construction, formation) of non-current assets, including their import to the customs territory of Ukraine (inclusive of acquisition and/or import of such assets as contributions to the authorized fund and/or transferring the said assets to be further recognized on the balance sheet of the taxpayer that is authorized to do general journal entries for joint ventures);
c) obtaining the services provided by a non-resident in the customs territory of Ukraine, and in case the services have been provided on the territory of Ukraine;
d) import of non-current assets to the customs territory of Ukraine under the operating lease or finance lease agreements.
The relevant norm is set out in article 198 of the Tax Code of Ukraine dd. December 02, 2010, under No.2755-VI, as amended. Additionally, please find more detailed information on the reference resource open to general public (web portal of the NFS of Ukraine, General Reference & Information Resource in the tab menu, category 101.16).
