The tax credit is calculated regardless of whether such goods/services and fixed assets began to be used in taxable transactions within the scope of the taxpayer’s business activities during the reporting tax period, as well as whether the taxpayer carried out taxable transactions during such reporting tax period. At the same time, according to Clause 198.5 of the Code of Civil Procedure, the taxpayer is obliged to calculate tax liabilities based on the tax base determined in accordance with Clause 189.1 of the Code of Civil Procedure , and to draw up no later than the last day of the reporting (tax) period and register in the Unified Register of tax invoices.
Source: dtkt.ua
