the national Bank said the list of operations on settlement-cash services that are not subject to taxation.
the regulator noted that can correctly identify the operation to provide services for settlement and cash services that are not subject to taxation on value added, for the purpose of tax accounting.
In particular, changes in the list of operations associated with:
- opening (closing) accounts of customers in national and foreign currencies, Bank metals;
- documentary clearance or confirmation of payment customers;
- the calculations of clients;
- cash customer service.
the Basis for the specification of the list operations are introduced in 2019 changes in currency legislation, and also changes in the normative legal acts of the National Bank of Ukraine for cashless payments in Ukraine in national currency, the procedure for the opening and closing of accounts of customers of banks and correspondent accounts of banks - residents and non-residents.
the Relevant provisions are contained in the resolution of Board of National Bank of Ukraine from 28.12.2019 № 167 "On amendments to the List of transactions for settlement and cash services that are not taxable", which shall enter into force 10.01.2020.
