According to the Tax Code, when switching from DOS to the simplified tax system, the taxpayer must restore the previously legally deductible VAT on those goods (works, services), including fixed assets and intangible assets, that will be used after the transition to the simplified tax system.
Source: glavkniga.ru
Latest Posts in "Russia"
- Lawmakers Propose Reducing VAT on Essential Goods to Lower Consumer Costs
- Parliament Suggests Lowering VAT on Essential Goods to Ease Consumer Burden
- Russian Government Extends VAT Payment Deadline for Catering Enterprises to December 1, 2025
- Development of Judicial Practice on VAT Deductions for Duty-Free Imported Goods in Russia
- New Tax-Exempt Equipment List for Importation Effective August 16, 2025