the amount received by the seller before the date of shipment of goods (works, services) subject to VAT, the amount of money in the form of payment (partial payment) for these goods (works, services) should be considered as payment (partial payment ) received on account of future deliveries of goods (performance of work, provision of services), which is included in the VAT tax base ( letter of the Tax Policy Department of the Ministry of Finance of Russia dated January 19, 2022 No. 03-07-11 / 2645 ).
Source: garant.ru
