Ukraine -VAT on port dues
20% VAT is already being charged on all port services On 4 June 2009 the Ukrainian parliament passed a law concerning VAT charges on "port dues" (meaning tonnage, canal, sanitary, wharfage, administrative, light and anchorage dues where applicable) for vessels calling Ukraine.Unfortunately, the wording of the law was unclear and left open questions as to whether the lifting of VAT exemption on "port dues" wouldencompass all vessels oronly be applicable to vessels calling Ukrainian ports for purposes other than cargo operations (i.e. bunkering, provisions, repairs) or engaged in cabotage voyages.Due to the absence of an official clarification from the fiscal administration themajority of Ukrainian portsstarted implementation of VAT charges in accordance with their own interpretation of the official Ukrainian legislation.In order to resolve this issue the Ukrainian parliament passed Decree 3387-V2 on 17 June 2011 applying 20% VAT on all "port dues" effective 1 July 2011.For members' guidance the 20% VAT is already being charged on all "port services" related to ships calling at any Ukrainian port. This applies to mooring operations, pilotage services, tugboat services and all services related to the arrival and sailing of ships (arrival-sailing formalities, night watchmen, etc).Source: Economou International Shipping Agencies Ltd
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