Features of the functioning of duty free and tax free areas in Ukraine and the European Union

Анотація

Introduction. In the current conditions of the development of foreign economic relations in Ukraine, the activity of duty-free shops is of particular importance. However, at the moment, the peculiarities of the activity of duty-free shops are practically not covered in the regulatory acts of Ukraine. The purpose of the paper is to investigate the activity of duty free and tax free in Ukraine, to identify problematic aspects and to propose specific directions for solving the problem. Results. The special status of duty-free shops is not directly established either by the Treaties on the EU or the Treaty on the Functioning of the EU, nor by the consolidated Customs Code of the EU member states. In EU duty-free shops, the "tax-free" system operates, which differs precisely in that the goods are not exempt from VAT for EU citizens, but at the same time, non-EU citizens are provided with the possibility of receiving a refund of the value of the added tax the value for which the customs declaration is filled out. Such a system is connected with the fact that the EU actually has no borders. Ukraine is the only European country where there is no tax-free option for tourists. Conclusion. According to the results of the research, it is worth emphasizing that it is necessary to introduce automatic and transparent VAT refund procedures, as in the EU countries, to introduce new provisions to the Tax Code of Ukraine, which will provide for and describe in detail the features of VAT calculation when supplying goods to duty-free shops trade, it is also important to get rid of smuggling. It is necessary to conduct negotiations to improve the existing free trade agreements between Ukraine and the EU, including to settle the issue of the rules of origin of goods.

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