Are tax liabilities accrued on accounts receivable for goods paid for but not received at the time of cancellation of a person’s registration as a VAT payer?

The head office of the DPS in Kyiv reports that in accordance with clause 184.7 of Art. 184 of the Tax Code of Ukraine, if the goods/services, non-current assets, the tax amounts for which were included in the tax credit, were not used in taxable transactions within the scope of economic activity, such a taxpayer in the last reporting (tax) period no later than the date of cancellation of his registration as a tax payer is obliged to determine the tax liability for such goods/services, non-current assets based on the usual price of the relevant goods /services or non-current assets, except for cases of cancellation of registration as a taxpayer due to reorganization of the taxpayer through merger, merger, transformation, division and separation in accordance with the law.

Source: kyiv.tax.gov.ua