In the publication it is answered to a question of possibility of use of means of the special account for acquisition of container which is used for sale of already made production.
The agricultural enterprise grows up vegetable production which when cleaning develops in vegetable grids, bags, boxes. Whether it is possible to use means of the special account on which the VAT sums are transferred, for container acquisition if it is used for sale of already made production?
The sums of the VAT which accumulate on the spetsialyyony bank account, are used by selskokhozyaystyovenny producers on acquisition of material resources of proizvodstyovenny appointment (item 11.29 of the Law on the VAT).
Whether the container for packing of vegetables by such resource is? Certainly, is. The enterprise that fact, apparently, confused that the container is used not for production proizyovodstvo, and for packing of already made production.
To clear a situation, we will understand terms. What is the production?
Production – is the activity connected with vyyopusky production and including vyyopusky all stages of engineering procedure and realization of production of sobstyovenny production (Law No. 1775 Art. 1 *).
From this definition follows that realization of production of own production is a zayoklyuchitelny stage of process of production.
And as the enterprise acquires container for an upayokovka of production of own production which is subject further to realization, such container is considered a material resource of proizyovodstvenny appointment and can be acquired at the expense of means of the special account.
* the Law of Ukraine from 01.06.2000 of No. 1775-111 About a litsenzirovayoniya of certain types of economic activity.
(On Balans-Agro newspaper materials).