Export security regime 2024/2025: what farmers need to know

On December 1, 2024, Resolution of the Cabinet of Ministers of Ukraine No. 1261 «On the Introduction of the Export Security Regime» came into force. It contains new requirements for the export of certain types of agricultural products and new taxation rules. The main changes are described in the article.

What does the resolution regulate

The export security regime (ESR) provides that:

• only business entities registered as VAT payers can sell goods for export;
• exporters must comply with special rules for issuing tax invoices;
• The Ministry of Agrarian Policy sets minimum export prices for certain types of goods. If a seller quotes prices lower than those specified in the decree, the export of goods will be prohibited.

Along with this, the export security regime does not apply to the following types of goods:

• exported as supplies by commercial vehicles and falling under Article 229 of the Customs Code of Ukraine;
• included in subcategories of UKT ZED 1001 91 10 00, 1002 10 00 00, 1003 10 00 00, 1004 10 00 00, 1005 10 13 00, 1005 10 15 00, 1005 10 18 00, 1201 10 00 00, 1205 10 10 00, 1206 00 10 00. At the same time, a phytosanitary certificate for goods issued in accordance with clause 15 of section. IX of the Law of Ukraine «On Plant Quarantine».

Minimum export prices

The Ministry of Agrarian Policy sets minimum export prices for the following types of goods:

Minimum export prices are set in US dollars per kilogram. The Ministry of Agrarian Policy publishes them on its official website by the 10th of each month. Prices are applied from the day following their publication on the website.

Accounting for export operations in the ESR regime

Changes in the legislation also concern the registration and accounting of export operations. In particular, the Procedure for Maintaining the Unified Register of Tax Invoices, approved by the Resolution of the Cabinet of Ministers of Ukraine No. 1246, has been amended.

Paragraph 27 of the Resolution stipulates that registration of tax invoices reflecting export security transactions shall be carried out taking into account the specifics specified in this paragraph. Namely:

1. Registration of tax invoices / adjustment calculations and sending of a receipt is carried out within three business days from the date of submission for registration.
2. The registration of tax invoices / adjustment calculations is canceled 30 calendar days after the date of registration of the tax invoice, during which the customs declaration for the relevant goods was not issued, as confirmed by the State Customs Service. At the same time, information on canceled tax invoices/adjustment calculations is entered into the Unified Register of Tax Invoices and an electronic receipt of cancellation of registration is generated, which is sent to the taxpayer within the business day. The receipt indicates the date and time of generation, details of the canceled tax documents.
3. A tax invoice certifying a transaction under the export security regime is drawn up for only one type of goods, and only for goods classified as «ESR goods». To export several types of goods, the corresponding number of tax invoices must be drawn up.
4. The «customs declaration» field in tax invoices for export security transactions is not filled in. The date and number of the customs declaration are indicated only in the adjustment invoice, which is drawn up after customs clearance is completed.

How to prepare tax invoices for export operations

The State Tax Service has developed separate codes for electronic forms of tax invoices and adjustment calculations for export operations.

The header part of the tax invoice provides for auto-completion of information:

• the type of reason for drawing up — 22;
• individual tax number for the «Recipient (buyer)» block — 300000000000.

Columns have been added to the table part of the tax invoice: «net weight, kg» and «price without VAT per 1 kilogram».

According to the Procedure for Filling in the Tax Invoice No. 1307, the invoice must indicate the date and number of the contract for the export of certain types of goods outside the customs territory of Ukraine. The tax invoice for export operations based on a forward contract shall contain a corresponding note on the forward contract.

A tax invoice that violates these requirements is not accepted for registration in the Unified Register of Tax Invoices (URTI).

How to prepare tax documents in Vchasno.EDI

Vchasno.EDI allows you to automatically generate all primary documents accompanying the delivery of goods. The documents are automatically filled out in accordance with all applicable legal requirements. In particular, the net weight is indicated in kilograms, and the price excluding VAT is indicated per 1 kg.

Primary documents are filled in automatically both in the Vchasno.EDI web office and in the service integrated with the accounting system. Vchasno.EDI implements all changes in the legislation regarding the execution of primary documents in the integration. Suppliers do not need to configure changes manually.