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Application of VAT exemptions for maintenance and repair of an apartment building explained

The norms of the tax legislation determine that transactions for the sale of works (services) for the maintenance and repair of common property in an apartment building, performed (rendered) by managing organizations, are exempt from VAT, provided that such works (services) are purchased from organizations and individual entrepreneurs directly performing ( providing) them (subclause 30, clause 3, article 149 of the Tax Code).

Source: garant.ru

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