When canceling VAT registration, no VAT should be charged on conditional sales.

• Cancellation of VAT registration due to taxpayer reorganization does not require VAT to be charged on conditional sales
• If goods/services, non-current assets, or tax amounts included in the tax credit were not used in taxable transactions within the business activities, the taxpayer must determine tax liabilities for such items based on the usual price of corresponding goods/services or non-current assets in the last reporting period before the cancellation of registration, unless the cancellation is due to taxpayer reorganization.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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