The Main Department of the State Tax Service in Dnipropetrovsk region informs that if purchased and / or manufactured goods / services, non-current assets are partly used in VAT transactions and partly not, the VAT payer is obliged to accrue tax liabilities based on the tax base determined in accordance with paragraph 189.1 of Art. 189 of the Tax Code of Ukraine (hereinafter – TCU), and no later than the last day of the reporting (tax) period and register a consolidated tax invoice in the Unified Register of tax invoices for the total share of paid (accrued) tax during their purchase or manufacture, which corresponds to use of such goods / services, non-current assets in tax-free transactions.
Source: gov.ua
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