When switching from the simplified tax system with the object of taxation in the form of income or PSN to the general taxation regime, the amounts of VAT presented to the taxpayer when purchasing goods (works, services, property rights) after the transition from special regimes are not accepted for deduction.
Source: garant.ru
Latest Posts 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
- Catering Businesses to Be Exempt from VAT Starting April 1 Under New Tax Law Amendments
- Are Educational Services Provided by Medical Institutions Subject to VAT?
- New VAT Return Form and Rates for Q1 2026: Updated Requirements and Control Ratios
