Consequences of Receiving Payment with Separated VAT Amount for Simplified Taxpayer

• Individual entrepreneurs (ИП) on the simplified tax system (УСН) do not have to pay VAT if they did not issue an invoice with the specified tax amount to the buyer.
• The obligation to pay VAT falls on the seller only if they issue an invoice with the specified tax amount to the buyer.
• Even if the buyer designates the tax amount in the payment order, the ИП on УСН does not have to pay VAT if they did not issue an invoice with the specified tax amount.

Source: glavkniga.ru

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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