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Commission`s Opinion – EU acquis Chapter 16

Some level of preparation (2)

Ukraine has some level of preparation in the area of taxation. The country has a good progress in aligning its VAT legislation with the EU acquis. There are some legislative gaps related to the place of supply of goods and services and the absence of a VAT refund scheme for non-established taxable persons. Ukrainian legislation largely follows the structure of EU legislation on excise duties. The scope of the products subject to excise duty needs to be aligned with the EU acquis, including the legislative framework on energy products and electricity. Ukraine still needs to adopt the EU system of warehousing and duty suspension and introduce an electronic movement control for goods under duty suspensions.