According to the document, the export tax is exempted from VAT taxation by the end of 2021: from September 1, 2018 - for soybeans export (commodity position 1201), and from January 1, 2020 - fro rapeseed or rape export (commodity position 1205).

However, such a tax amnesty will only apply to agricultural enterprises - producers of these crops, which they have grown on agricultural land owned by such producers, for permanent use or for lease (sublease), emphyteusis. It means that only a commodity producer who exports soy and rapeseed will not pay VAT.

There is no special procedure for VAT accounting at export. The producer will be able to obtain VAT compensation at a negative value of its amount (verdict in accordance with Article 200 of the Tax Code) in the case of submission of the Application (the annex to the VAT return) in the amount of the tax actually paid by the recipient of the goods / services in the previous and reporting tax periods to the suppliers of such goods / services.

For reference: the relevant Law 7403-d was adopted by the Verkhovna Rada on May 22. The law will come into force from the day following the day it is published.