How to charge VAT on the commission agreement with edinschika

In accordance with Section 189.4. Art. 189 of the Tax Code of Ukraine (hereinafter - CLE) tax base for goods / services that are being transmitted / obtained within the commission contracts (consignment), surety, trust management, is the cost of delivery of such goods, determined in the manner prescribed by Article 188 GCC, according to STA in Sevastopol. Date of increase in tax liabilities and tax credit, taxpayers engaged in the delivery / receipt of goods / services within the commission contracts (consignment), guarantees, orders, asset management and other civil contracts without ownership of the goods / services is determined by the rules established by Article 187 and 198 of the Code. Article 188 of the GCC is regulated by the definition of taxable base for VAT, article 187 of the GCC - the date of the tax obligations, Article 198 - the date the tax credit. Based on the foregoing, the commissioner income tax liability for VAT arising on the first act, and calculated on the entire Cost of goods sold.