The Tax Committee of the Verkhovna Rada of Ukraine will recommend to deputies to approve bill No. 719 - the promised " This was announced by the People's Deputy of Ukraine Yaroslav Zheleznyak.

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Among other things, the draft law provides for the exemption of imports from duties and VAT, as well as the suspension of VAT registration for new "

Key changes for importers.

The importation of imported goods is exempt from duties. The norm does not apply to products from the Russian Federation, Belarus and temporarily occupied territories.

From April 1, 2022. until the end of martial law, operations on the import of goods by “simplifiers” of groups 1-3 are exempted from VAT.

For the list of goods determined by the Cabinet of Ministers, the obligation to submit permits required for import (sanitary, environmental and others) is abolished.

The main changes for VAT payers during the transition to a simplified taxation system for the period of martial law:.

Registration as a VAT payer is suspended (NOT cancelled).

It is forbidden to trade in goods from the Russian Federation, Belarus and temporarily occupied territories.

The date of transition to the simplified system is the date indicated in the application.

For all goods purchased with VAT before the transition to the simplified system and used during the stay on the simplified system, after the end of martial law, VAT will need to be charged..

Key changes for property owners:.

For 2021 and 2022, no tax is paid on residential property located in the territories of hostilities.

From March 1, 2022 to December 31 of the year in which martial law will be lifted, no tax is paid on non-residential property located in the territories of hostilities.

Other innovations of the bill:.

Local governments are given the right to introduce local taxes (provided by the Tax Code) and make changes to previously established ones (reduce / increase rates) without extending the requirements of regulatory legislation.

Stopping the statute of limitations does not apply to the case if martial law or a state of emergency is not introduced on the entire territory of Ukraine.

Income from the sale of own agricultural products will be taxed by the tax agent, and not by the individual himself.

It is assumed that for fuel exporters the amount of the negative value of VAT determined for the corresponding reporting period is also not subject to budgetary reimbursement, the calculation of which includes the amount of tax liability on transactions using the VAT rate for fuel of 7%. Such amounts will be applied to the tax credit of the next period..

The deadline for exemption from paying environmental tax is from March 1, 2022 to December 31 of the year in which martial law will be lifted (instead of the full year 2022). And such an exemption will apply to entities registered in the territories where hostilities took place, and not to objects located in these territories..

During the introduction of martial law and / or a state of emergency, it is allowed to sell ethyl alcohol at retail only through pharmacies, which is used as a medicine with a volume of up to 100 cubic cm.

Passage through the customs border of Ukraine of goods that, by their characteristics and physical and chemical properties, can be classified as cultural values, narcotic drugs, psychotropic substances and precursors, electronic equipment prohibited for import, military goods or dual-use goods, hazardous waste, etc.. will be carried out on the basis of the declaration of the declarant on the non-application of prohibitions and restrictions to such goods. Such goods are subject to post-clearance control provisions..

A moratorium is introduced on documentary checks of compliance with the requirements of the customs legislation.

A number of deadlines stipulated by the Customs Code are suspended.

It is assumed that customs formalities may be carried out by other customs authorities than those provided for by the Customs Code.

For the period of martial law, the registration of objects of intellectual property rights in the customs register of objects of intellectual property rights is suspended.

The Customs Code of Ukraine may establish a list of goods whose international transfers are not subject to the Law "

Subject to certain conditions, it is allowed to produce denatured ethyl alcohol with subsequent export outside the customs territory of Ukraine..

Zheleznyak expressed confidence that the bill will be adopted in one reading - as a basis and as a whole.