According to paragraph 198.5 of the TCU, tax liabilities for conditional sale are recognized if the goods / services, non-current assets purchased or produced, intended for use in preferential transactions, in transactions that are not subject to taxation, non-economic activities of the taxpayer, but except for the cases provided for in § 189.9 of the TCU, and in operations when there is internal movement or internal use for non-production use.
Source: visnuk.com.ua
