Federal Tax Service: VAT calculation when applying state regulated prices

As a general rule, organizations that apply state regulated prices, when selling goods (works, services), taking into account subsidies provided by budgets, determine the VAT tax base as the cost of goods (works, services) sold, calculated based on the actual prices of their sales ( p. 2 article 154 of the Tax Code ). And the amounts of such subsidies are not taken into account when determining the tax base

Source: garant.ru

 

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