- Transfer of samples for testing purposes is not subject to VAT.
- VAT is applicable to the sale of goods, services, and property rights.
- If a company transfers samples without transferring ownership, VAT is not applicable.
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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