- 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.
Latest Posts in "Russia"
- 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
- Bahrain and Russia Sign Customs Mutual Assistance Agreement
- Russia Implements Zero VAT Rate for Lightweight Drones
- US imposes additional tariffs on India for buying oil from Russia