The Southern Interregional Department of the State Tax Service for work with large taxpayers tells about the determination of VAT liabilities provided for in paragraph 198.5 of the Tax Code of Ukraine for goods, non-current assets that were purchased/manufactured/imported into the customs territory of Ukraine with VAT before the use of the simplified system with peculiarities of taxation and used (supplied, sold) during the period of application of the simplified system with peculiarities of taxation.
- During what period are such tax liabilities determined?
- What date should the consolidated tax invoice be drawn up in accordance with paragraph 198.5 of the Tax Code?
- In the tax reporting for which reporting period should such tax liabilities be reflected?
- How is the tax base determined when calculating such VAT liabilities?
- How many VAT invoices should be issued when calculating VAT liabilities for the following goods, non-current assets (one consolidated VAT invoice or several VAT invoices)?
Source: news.dtkt.ua
