Since the VAT payer carries out the operation of writing off inventory (including damaged), they begin to be used in transactions that are not economic activities of such a taxpayer. Since during the acquisition of inventory (including spoiled) VAT amounts were included in the tax credit, the taxpayer must no later than the last day of the reporting (tax) period in which they are written off, to accrue tax liabilities with VAT at the basic rate given the cost of acquisition of such inventory (including damaged).
Source: visnuk.com.ua
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