The provisions of Art. 169 , art. 171 , Art. 172 of the Tax Code , art. 9 of the Federal Law of December 6, 2011 No. 402-FZ in their interconnection indicate that the basis for the VAT deduction is the acquisition by the taxpayer of goods (works, services) for use in VAT-taxable transactions.
Source: garant.ru
Latest Posts in "Russia"
- Russian Tax Service Clarifies VAT Rules for Mining Infrastructure and Computing Power Services
- Russia to Impose Gradual VAT on Foreign Online Marketplace Goods Starting 2027
- VAT Codes for 10% Rate on Food Products Updated Effective July 2026 in Russia
- Russia Proposes 2026 Tax Relief and Flexible Rules to Support SME Transition
- Russian Finance Ministry Explains New VAT Rate Impact on Lease Accounting Under IFRS
