The operations on provision of state paid services to individuals and legal entities by the executive power and local self-government bodies as well as by other persons, authorized by these bodies or legislation to provide the said services, the obligation of obtaining (providing) of which is established by legislation, including fee payment for registration, issue of license, certificates in the form of dues, state duty etc (pp. 197.1.18 of TCU) are exempt from VAT taxation, Bukhgalter.ua reports.
For application of this VAT relief, it is required to simultaneously fulfill the following requirements:
- The services must be provided by executive power and local self-governing authorities as well as other individuals, authorized by these authorities or legislation to provide the said services;
- The provided services must be paid;
- The obligation of obtaining the services by individuals and legal entities must be established by legislation;
- The funds for provision of services must be proceeded to the budget in full size.
In its turn, the paid services of scientific and research forensic institutions of the Ministry of Justice of Ukraine, in particular, those, which were included in the list, approved by CMU resolution dd. 27.07.2011 № 804, are provided at the expense of funds, which are not proceeded to the budget in full size. Therefore, respectively, the specified services are not exempt from VAT, i.e. are taxable at 20%. PP. 197.1.18 of NCU do not apply to such services.
INC SSSU dd. 14.09.2017№ 1948/6/99-99-15-03-02-15/IPC.