How to Prepare VAT Invoice for Remaining Goods During Deregistration Process?

• When canceling VAT payer registration, the reason code “10” should be indicated in the VAT return for assets with VAT amounts included in the tax credit but not used in taxable transactions.
• According to the tax code, if goods/services, non-current assets, or tax amounts included in the tax credit were not used in taxable transactions, the taxpayer must determine tax liabilities based on the usual price of such goods/services or assets.
• Taxpayers must create an electronic tax invoice with a qualified electronic signature when tax liabilities arise, according to the tax code.
• When filling out a tax invoice for canceling VAT registration, the reason code “10” should be indicated for goods/services or assets with VAT amounts included in the tax credit but not used in taxable transactions.
• The recipient’s name and an arbitrary tax number should be indicated in the tax invoice for transactions without tax liabilities, according to the tax code.

Source: news.dtkt.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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