According to Art. 195 of the Tax Code of Ukraine (hereinafter – the Tax Code) some transactions are taxed at zero rate. Which exactly - further.
Thus, the following transactions are taxed at the zero rate:
1) export of goods outside the customs territory of Ukraine under the customs regime: export; re-export, if the goods are placed in such a regime in accordance with items 3 (for goods in the form of products of their processing) and 5 of the first part of Art.. 86 of the Customs Code of Ukraine; duty-free trade; free customs zone.
Goods are considered exported outside the customs territory of Ukraine, if such export is confirmed in the manner prescribed by the Cabinet of Ministers of Ukraine, a customs declaration issued in accordance with the requirements of the Customs Code of Ukraine;
2) supply of goods: for refueling or provision of ships and aircraft, spacecraft, space rocket carriers or satellites of the Earth, ground military transport or other special contingent of the Armed Forces of Ukraine; duty free shops;
3) supply of the following services: international transportation of passengers and luggage and cargo by rail, road, sea and river and air transport; services involving work with movable property; aircraft maintenance services for international flights.
Please note that according to item 195.2 Art. 195 of the Tax Code, in the event that the supply of goods is exempt from taxation in the customs territory of Ukraine in accordance with the provisions of Chapter V of the Tax Code, zero rate is applied to export of such goods.
