Some operations on free issue of state acts on the earth are assessed with the VAT

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As appears from GNAU explanation, only those operations are exempted from taxation of the VAT on free registration and delivery to citizens in 2009 of state acts on the property right to the earth which concern the land plots for construction and service of a house and economic constructions. At the same time operations on free registration and issue of state acts on the property right to the land plots for gardening and maintaining personal country economy aren't exempted from taxation of the VAT.

The matter is that according to subitem 5.1.9 of the Law on the VAT operations are exempted from taxation of the VAT on free privatization of housing stock in apartment houses, personal plots and land shares only. And free issue of state acts is provided by the resolution KMU "Some Questions of Realization of the Property Right to the Earth Citizens of Ukraine in 2009" for the land plots under construction and service of a house and hozzdaniye, maintaining personal country economy and conducting gardening.

That is not all land plots on which state acts will be made out free of charge, fall under subitem 5.1.9 of the Law on the VAT. Under it only the land plots fall under construction and service of a house and hozzdaniye, as according to articles 118 and 121 of the Land code they отожествляются with personal plots. And here lands for maintaining personal country economy and gardening don't fall under definition of land shares, and therefore operations on their free privatization aren't exempted from VAT taxation.

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