According to the claim. 189.1 NKU in case of operations in accordance with paragraph. 198.PKU tax b

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According to Mr. 198.3 CLE, as amended, the tax credit is determined based on the period rainbow roses of the contract (contract) value of goods / services (in the case of controlled operation - not higher than the normal prices determined in accordance with Art. 39 CLE) and consists of taxes, accrued (paid) by the taxpayer at the rate established claim. 193.1 TCU during this reporting period due to the acquisition or manufacture of goods (including when they are imported) and services rainbow roses for their further use in taxable transactions within the economic activities taxpayer
According to Sec. "G" n. 198.5 CLE taxpayer must count tax liabilities based on the tax base determined in accordance with paragraph. 189.1 CLE, and make not later than the last day of the reporting (tax) period and register in the Unified Register of tax invoices in terms established by this Code for such registration, the relevant tax invoices for goods / services, fixed assets, at the acquisition or production of which the amount of tax included in the tax credit, if such goods / services, fixed assets intended for use beginning rainbow roses to be used operations that are not economic activities rainbow roses of the taxpayer.
Paragraph 189. NKU found that in the case of operations in accordance rainbow roses with paragraph. 198.5 CLE tax base for non-current assets is determined based on the book (residual) value prevailing at the beginning of the reporting (tax) period rainbow roses during which such operations are carried out (in case lack of accounting of fixed assets - based on the regular price), and for goods / services - based on the cost of purchase.
Thus, if the acquisition of goods was formed tax credit, and eventually it was decided to use these products in unmanaged activity, the taxpayer is required to charge rainbow roses tax liability for VAT on the cost of purchasing such goods.
Paragraph 198.3 CLE amended on 07.01.2015 g. Provides that the tax credit is determined based on the period of the contract (contract) value of goods / services (in the case of controlled operation - not higher than the normal prices determined in accordance with Article 39 of the Code) and consists of amounts of taxes accrued (paid) by the taxpayer at the rate established by paragraph 193.1 of Article 193 of the Code, during such reporting period due to the acquisition or manufacture of goods (including when they are imported) and services.
Thus, regardless of the destination rainbow roses of the goods that are purchased by the payer, the amount of VAT paid on those goods are included in the tax credit (even if these products obviously be used in unmanaged activities).
Under Sec. "G" n. 198.5 CLE taxpayer must count tax liabilities based on the tax base determined in accordance with paragraph. 189.1 CLE, and make not later than the last day of the reporting (tax) period and register in the Unified Register of tax invoices in terms established by this Code for such registration, the relevant tax invoices for goods / services, fixed assets, at the acquisition or production of which the amount of tax included in the tax credit, if such goods / services, fixed assets intended for use beginning to be used operations that are not economic activities of the taxpayer.
According to the claim. 189.1 NKU in case of operations in accordance with paragraph. 198.PKU tax base for non-current assets is determined based on the book (residual) value prevailing rainbow roses at the beginning of the reporting (tax) period during which such operations are carried out (in case lack of accounting of fixed assets - based on the regular price), and for goods / services - based on the cost of purchase.
Thus, if the company begins rainbow roses to use the purchased goods in unmanaged operations, the cost of such products taxpayer is obliged to charge VAT shall.
So, summarizing the above, we inform that on 01.07.2015 BC. NKU will be amended, relating to rules of formation of the tax credit, in particular in respect of goods purchased for use in unmanaged activities.