Features of VAT formation by budgetary institutions when purchasing goods/services used in taxable and exempt VAT operations

Formation of tax liabilities and tax credit by budgetary institutions using VAT
Purchases of goods/services used in both taxable and VAT-exempt operations
Tax obligations and tax credit for budgetary institutions using VAT
Rules for VAT taxation and accounting
Date of occurrence of tax obligations for supply of goods/services
Date of occurrence of tax obligations for supply of goods/services paid with budget funds
Obligations of taxpayer when conducting operations with goods/services
Registration of tax invoices in the Unified Register of Tax Invoices
Accrual of tax credit regardless of use in taxable operations

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.