Writing-off of trade receivable for the amount of which no reserve of doubtful debts was created

In case of writing-off of trade receivable which either meets or does not meet the criteria provided in p. 14.1.11 Article 14 of the Tax Code, for the amount of which no reserve of doubtful debts was created, the financial result before taxation shall be increased by the amount of such written-off trade receivable in accordance with p. 139.2.1 Article 139 of the Tax Code. At the same time reducing the financial result in accordance with p. 139.2.2 Article 139 of the Tax Code shall be made only in the amount of receivables, which corresponds to the features provided in p. 14.1.11 Article 14 of the Tax Code effective as of the date of such write-off, regardless of whether a reserve of doubtful debts has been created for such receivables or not.
SFS noted the above in its individual tax ruling of September 13, 2018 №4016/ІПК/05-99-12-03-16

VAT when re-exporting

In its individual tax ruling of September 20, 2018 №4095/6/99-95-42-03-15/ІПК the SFSU noted that export of goods outside the customs territory of Ukraine in the customs regime of re-export of goods imported into the customs territory of Ukraine in the customs regime of import, in connection with its return to the non-resident seller, is taxed at the zero VAT rate and is recorded in line 2 of the VAT return.

The income of the payer of the unified tax of the third group

In its individual tax ruling of September 18, 2018№4079/6/99-99-12-02-03-15/ІПК the SFSU noted that the funds that the Company receives as return of the part of its financial investments are not subject to unified tax for third group tax payers.