When writing off MNMA purchased with VAT for use in taxable transactions (for writing off MNMA purchased or manufactured before 01.07.2015, – if at the time of such acquisition the amount of tax was included in the tax credit), tax liabilities with VAT on the basis of paragraph 198.5 of Art. 198 TCU:
accrued if the value of such MNMA is not included in the value of other finished products, the supply of which is subject to taxation;
are not accrued if the value of such MNMA is included in the value of other finished products, the supply of which is taxable.
Source: visnuk.com.ua
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