As indicated in the appeal, a VAT payer company that carries out retail trade, on the basis of contracts with suppliers (from whom it purchases goods), carries out promotional activities through promotional gifts raffles among its customers. For such events, gifts are purchased, which are subsequently donated to customers in stores during promotional events. The company charges VAT, prepares tax invoices and registers them with the ERNN on the cost of the services provided to the suppliers for the conduct of promotional events, which include the cost of the purchased gifts.
Source Lightbuhgalteria
