According to subparagraph14.1.85 of paragraph 14.1 of Article 14 of the Tax Code of Ukraine from 02.12.2010, № 2755-UІ, “Engineering is a provision of services (works) to develop technical specifications, project proposals, research and feasibility studies, implementation of engineering and construction works, development of technical documentation, design and engineering of facilities for processing equipment and technology, advice and supervision during installation of commissioning works, as well as providing advice related to such services (works). “
The definition of this concept is also stated in Ukrainian Law “On Architectural Activity” from 20.05.1999 № 687-XIV, namely: “The engineering activity in the construction industry (engineering) – is a service of engineering or technical nature, which includes conducting preliminary feasibility studies and research, project evaluation, development of the program on construction financing, organization of design documentation, tenders and bidding, signing contracts, coordinating the activities of all participants in the construction, and technical supervision of the construction facility and consulting of economical, financial or other nature. “
The definition of “engineering” is also stated in the Order of the State Committee of Statistics, “Classification of Economic Activities DK 009:2005″ from 25.12.2005 № 375 (hereinafter the Order № 375), activity in the field of engineering includes:
- Consulting in the field of architecture on the preliminary stages of design;
- Architectural design: design of buildings, including the manufacture of working drawings, supervision of construction (general contractors activities: ordering the project, development of construction documents, signing contracts for construction works, control of implementation, commissioning of “turn-key”) urban planning, including the landscaping of gardens, parks, sports facilities, etc.;
- Design of buildings and structures;
- Design, project management, engineering and technical activities: design of engineering structures, including hydraulic structures, design of traffic flow, the development and implementation of projects in the field of electrical engineering, mining, chemical engineering, mechanical engineering, industrial engineering and systems engineering, safety, etc.
- Development of projects in the field of air conditioning, refrigeration, sanitary equipment and systems for monitoring environmental pollution, acoustics construction, etc.;
- Activity of technical consultants;
- Other services in the field of design-engineering work. “
In our opinion, the most complete definition is given in the Order № 375, and most likely this very definition will be used by the tax authorities when checking companies.
According to the “Order of the Ministry of Regional Development and Construction of Ukraine from October 6, 2010 N 392″ technical inspection in the list of engineering works to be licensed is not given.