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  • Home page
  • The expert position
  • Fiscal practice
  • Отсутствие обязательств по исчислению и уплате НДС в случае оборудования, используемого после завершения проекта технической помощи
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Fiscal practice

iconОтсутствие обязательств по исчислению и уплате НДС в случае оборудования, используемого после завершения проекта технической помощи

В предыдущие периоды субъект приобрел основные средства с применением освобождения от НДС с правом вычета в соответствии с положениями ст. 104 лит. c1) Налогового кодекса (НК) и Постановлением Правительства №246 от 08.04.2010. В связи с тем, что был завершен срок реализации проекта технической помощи, оборудование будет и далее использоваться для осуществления поставок, облагаемых НДС на общих основаниях. Возникает ли у предприятия обязанность по исчислению и уплате НДС с остаточной балансовой стоимости указанных основных средств?

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The date of publishing:

01 December /2022 07:55

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