VATupdate

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Update on VAT developments (September 2020)

Including:

  • Time limit for claiming VAT refunds under Tax Free System temporarily suspended
  • State Duma approves bill to clarify VAT rules for bankrupt companies
  • Court rules that bonuses received by a car dealer to reimburse customer discounts are subject to VAT
  • Ruling on VAT place of supply if services in connection with organization of foreign exhibitions
  • Confirmation of VAT rate on transportation of imported goods within Russia
  • VAT rules for services related to search and selection of potential counterparties confirmed
  • VAT recovery rules for goods acquired in Russia for construction work performed by a foreign branch of a Russian taxpayer confirmed

Source Deloitte

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