The Ministry of Finance of Russia explains, the territory of the Russian Federation is not recognized as the place of implementation of construction and installation works performed (rendered) in the territories of the DPR, LPR, Zaporozhye and Kherson regions if they were carried out under a state contract concluded before October 5, 2022 inclusive ( letter of the Tax Policy Department of the Ministry of Finance of Russia dated May 11, 2023 No. 03-07-08 / 42676 ).
Source: garant.ru
