Under the contract of freight forwarding, one party (forwarder) is obligated for payment at the expense of the other party (the client) to perform or arrange the contract of meeting services related to the transport of goods (Art. 9 of the Law number 1955). Pay forwarder considered monies paid by the customer the freight forwarder for the proper performance of the contract of freight forwarding.
Fact of Service dispatch the carriage evidenced by a single transport document or set of documents (rail, road, air waybills, bills of lading, etc.) that reflect the way of movement of goods from point of origin to destination.
Air freight is accompanied commodity-transport documents, in the language of international communication depending on the type of transport or official language if the goods are transported in Ukraine. These documents include:
- airway bill (Air Waybill);
- international automobile waybill (CMR);
- SMGS consignment note (waybill MIA);
- Bill of Lading (Bill of Lading);
- waybill CIM (CIM);
- truck roll (Cargo Manifest);
- other documents specified by the laws of Ukraine.
The procedure of VAT of forwarding explained in summarizing tax advice, approved by Order number 610.
Forwarding services should be viewed from several positions, that is, if they are provided within the implementation of agreements:
- cargo customs territory of Ukraine;
- International cargo transportation;
- transit of goods.