Tax obligations on intangible asset write-off under VAT regulations in Odessa region tax office.

• Tax liabilities for VAT are calculated when writing off an intangible asset
• According to the National Accounting Standard 8, an intangible asset is a non-monetary asset without a physical form
• Taxable operations include supply of goods and services within the customs territory of Ukraine
• Goods are defined as material and intangible assets, including land, securities, and derivatives
• Intangible assets are written off the balance sheet if no economic benefits can be obtained from them
• Taxpayers must calculate tax liabilities based on the taxable base and register them in the tax invoice registry
• Liquidation of assets is considered a supply at market prices not lower than the balance value
• Taxpayers must consider tax regulations when writing off intangible assets due to lack of economic benefits

Source: od.tax.gov.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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