According to the information made available by HO of NFS in Ternopil oblast, from July 1, 2015, a taxpayer can include the following amount to the tax credit, under the income reference letter, based on the tax rate specified in paragraph 189.1 Article 189 of the Tax Code of Ukraine (hereinafter - TCU): the tax paid (collected) on the value of goods/services, fixed assets acquired before July 1, 2015, not included in the tax credit up to July 1, 2015, when acquiring or manufacturing such goods/services, fixed assets, and/or in relation to which tax liabilities were calculated before July 1, 2015, in accordance with paragraph 198.5 of Article 198 of the TCU, in the version in force until January 31, 2015, if such goods/services, fixed assets began to be used after July 1, 2015, wholly or partially, in taxable operations of the economic entity, including transfer of non-productive non-current assets to productive non-current assets.
Pursuant to this paragraph, tax credit is determined on the start date of the actual use of goods/services, non-current assets, specified in the source documents drawn up in accordance with Law of Ukraine On Accounting and Financial Reporting in Ukraine (par.36, subsection 2, section XX of the TCU).
