The Ministry of Finance by Order No. 105 dated March 11, 2019, approved the General tax consultation, according to which agricultural enterprises-soybean and rapeseed producers will be able to recover VAT when exporting such products outside of Ukraine.

It should be reminded that on September 1, 2018, the amendments to the Tax Code came into force according to which agricultural enterprises-producers of soybeans and coleseed or rapeseed grown on agricultural lands owned or used by such agricultural producers are entitled to VAT refund when exporting such products.


However, due to the imperfect definitions in the terminology of the approved changes, a situation has arisen where soybean producers have not been able to obtain VAT refund when exporting soybeans.

In order to resolve this situation, three bills were registered in the Verkhovna Rada:

  • reg. No. 10027 dated February 8, 2019 (initiated by MP Poliakov M.A.), which suggests to abolish the approved VAT refund limit and return to the VAT refund scheme for both exporters and producers);
  • reg. No. 10027-1 dated February 25, 2019 (initiated by Miroshnichenko I.V., Kozachenko L.P., Labaziuk S.P.), which proposes to limit the period of VAT refund cancellation for exporters until January 1, 2019);
  • reg. No. 10027-2 dated February 25, 2019 (initiated by Horwat R.I., Bakumenko O.B., Kulinich O.I., Kit A.B., Liushniak M.V., Davidenko V.M., Lunchenko V.V., Kuzmenko A.I., Bobov H.B., Kucher M.I., Yurchyshyn P.V., Didych V.V., Shypko A.F., Vitko A.L., Nehoi F.F.) which suggests to correct errors in the terminology of the Tax Code, that will allow the approved changes to work properly.

Members of Parliament of Ukraine have also made a request for the Ministry of Finance to speed up the provision of general tax advice on the issue of VAT refunds upon export of soybeans for producers of such products which will meet the purpose of the amendments to the Tax Code of Ukraine adopted in 2018 (Law of Ukraine No. 2440-VIII dated May 22, 2018).

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