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Import of scrap exempt from VAT until 2017

State fiscal service explained that from 01.01.2015 till 30.03.2015 inclusive delivery operations, including operations on the import of waste and scrap of ferrous and non-ferrous metals are taxed under the general procedure with charging VAT at 20%.

Since   with 31.03.2015   in accordance with the decision of the Cabinet on 25.03.2015№ 136   regime exemption from VAT for the supply operations, including operations on the import of waste and scrap of ferrous and non-ferrous metals, [nbsp ] extended to 1.01.2017.Kabmin approves lists of waste and scrap of ferrous and non-ferrous metals.

According to Art. 23 sub. 2 Section XX   of the Tax Code   to 01/01/2017, the extended mode of exemption from value added tax for the supply operations, including operations on the import of waste and scrap of ferrous and nonferrous metals, and paper and cardboard for recycling (waste and scrap) under the heading 4707   UKT VED.

Source: Сайт "ЮРЛИГА"

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