The Main Department of the State Tax Service in Kyiv informs that if goods / services, non-current assets, the tax amounts of which were included in the tax credit, were not used in taxable transactions within the economic activity, such taxpayer in the last reporting (tax ) no later than the date of cancellation of his registration as a taxpayer is obliged to determine tax liabilities for such goods / services, non-current assets based on the normal price of the goods / services or non-current assets, except in cases of cancellation of registration as a taxpayer due to taxpayer reorganization by accession, merger, transformation, division and separation in accordance with the law
(paragraph 184.7 of Article 184 of the Tax Code of Ukraine).
Therefore, a taxpayer who, on the date of cancellation of registration as a VAT payer, accounts for receivables for paid but not received goods / services, non-current assets for which VAT was included in the tax credit, must accrue tax liabilities no later than that date. for such goods / services, non-current assets based on their normal price determined at the time of such accrual.
Source: gov.ua
