The Cabinet of Ministers approved an experimental project for the verification of exporters to prepare for the new export rules

The Government of Ukraine approved resolution No. 1132 dated 31.10.23 "On the implementation of an experimental project on the verification of entities of the agro-industrial complex under martial law", according to which a list of verified exporters will be formed. We will remind that the Ministry of Agrarian Policy proposed to conduct an experimental project of verification of exporters from November 1 to December 31 in order to prevent abuse and violation of the law in the export of agricultural products and to protect the rights of companies that conduct their activities in accordance with the requirements of the law.

The document envisages the creation of a list of verified agro-industrial complex entities that export wheat, corn, rye, oats, barley, soybeans, rapeseed or rapeseed, sunflower, soybean, rapeseed or sunflower oil or cake.

The list of verified entities of the agro-industrial complex will include entities registered in the State Agrarian Register that have acquired the status of users of the register and simultaneously meet the following criteria:

1. registered as VAT payers on February 23, 2022 and on the date of formation of the electronic request using the software of the State Agrarian Register;
2. do not have a tax debt for the payment "Penalty for violation of settlement terms in the field of foreign economic activity, for non-fulfillment of obligations and fines for violation of the requirements of currency legislation" (payment code — 21081000);
3. the tax authorities did not draw up an act on the non-establishment of the taxpayer's location due to the impossibility of conducting an inspection regarding compliance with currency legislation;
4. exported the goods from 23.02.22 to 27.10.23, and the bank completed the currency supervision of this operation in compliance with the settlement deadlines set by the NBU.

To be included in the list, the exporter submits an application, which is created using the software of the State Agrarian Register.

Compliance with the criteria is confirmed by :

• information on the subject's registration as a VAT payer, received in the order of electronic information interaction with the DPS, for which the VAT payer's code is indicated in the application;
• information on the absence of a tax debt for the payment "Penalty for violation of settlement terms in the field of foreign economic activity, for non-fulfillment of obligations and fines for violation of the requirements of currency legislation", received in the order of electronic information interaction with the DPS;
• information on the absence of acts of the tax authority on the failure to establish the location of the taxpayer due to the impossibility of conducting a check on compliance with currency legislation, which is provided to the DPS of the Ministry of Agrarian Policy by the 5th of each month. In the absence of data from the DPS on the specified date, the latest available information is used.

In the List of verified subjects of the agro-industrial complex, data on the agro-producer's affiliation to legal entities, natural persons or sole proprietorships and information on the company's registration as a VAT payer are indicated.

The company may be excluded from the list of verified exporters on the basis of a submitted application, cancellation of VAT registration, the presence of a tax debt, or a certificate of non-location of the taxpayer due to the impossibility of checking compliance with currency legislation.

The Ministry of Agrarian Policy must ensure the formation of a list of verified subjects of the agro-industrial complex using the software of the State Agrarian Register, and within two months after the completion of the experimental project, submit a report on the results to the Cabinet of Ministers with proposals for making relevant changes to the legislation.