- When writing off materials, assess if their cost is included in finished goods subject to VAT.
- If so, no VAT liabilities arise.
- Tax authorities do not specify how to prove this.
- If materials are fully used, no VAT is charged.
- If materials are written off prematurely but depreciation is 100%, no VAT is charged due to no residual value.
- If there is a residual value, VAT is charged, but it can be avoided if the asset was included in finished goods subject to VAT.
- Tax authorities do not specify how to prove this.
- Obtain an individual tax ruling for specific requests regarding proving asset inclusion in finished goods.
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.
