Restrictions on Deducting VAT in Parts for 3 Years after Registering Fixed Assets

• VAT cannot be deducted in parts on one invoice within 3 years after the registration of fixed assets.
• According to the Russian Tax Code, VAT amounts can be deducted if the goods or services are purchased for VAT taxable operations, after they have been registered and with the presence of invoices issued by the sellers.
• Tax deductions can be claimed within three years after the registration of the purchased goods or services.
• However, deductions for VAT on the purchase of fixed assets, equipment, and intangible assets can only be made in full after their registration.
• The Ministry of Finance states that VAT deductions based on one invoice cannot be made in parts over a period of three years after the registration of fixed assets, equipment, and intangible assets.

Source: garant.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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