BUDGETARY REFUND OF VALUE-ADDED TAX TO INTERNATIONAL ROAD TRANSPORT ENTITIES UNDER THE FISCAL MANAGEMENT SYSTEM

Анотація

The article examines the specifics of budgetary value-added tax (hereinafter – VAT) refunds to business entities engaged in the transportation of goods by road. It highlights the importance of increasing the competitiveness of road carriers by directing VAT refunds to the development of transport infrastructure under martial law in Ukraine. It argues that one of the key conditions for receiving budget refunds is the absence of carriers’ accounts payable to suppliers, which has a positive impact on the stability of logistics chains. It is noted that a full analysis of the economic indicators of international carriers is only possible after the publication of deferred statistical data for 2022–2024. It has been proven that the share of international road freight transport in the structure of transport services in the field of foreign economic activity increased from 6.8% in 2020 to almost 15% in 2024, which occurred against the backdrop of significant challenges for air and sea transport in the context of the war. It is argued that a zero VAT rate on such operations is an important incentive that allows carriers to claim a tax credit for the relevant expenses to be reimbursed. The main approaches to VAT taxation of international freight transport, domestic transport operations, freight forwarding services, and transit are summarized. The procedure for calculating negative VAT for Ukrainian carriers that simultaneously perform domestic transportation, international flights, and transit operations has been clarified. It is noted that tax credits for fuel, spare parts, repairs, and other purchases can only be partially taken into account. It is emphasized that such partial allocation is carried out in accordance with the requirements of Article 199 of the Tax Code of Ukraine. The dynamics of budgetary VAT refunds to international freight carriers in the Khmelnytskyi region have been analyzed. The peculiarities of budgetary VAT refunds to motor transport enterprises in the region that carry out freight transportation under CTEA 49.41 are determined. The results obtained make it possible to outline directions for improving the financial support of carriers, which will facilitate the work of international freight carriers in conditions of martial law.

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