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Federal Tax Service has taken a trade-friendly position on accounting for premiums and bonuses for VAT purposes

In particular, the service insists that for VAT purposes, the incentive premium paid by the manufacturer usually does not change the price of the goods – it does not require either the reduction of previously declared deductions and the restoration of VAT, or the additional charge of outgoing VAT. Including – even if the premium depends on the discount to the end buyer.

Source: audit-it.ru

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