Exclusion of Reimbursement Amounts from VAT Tax Base in Budgetary Institutions in Russia

• Institutions do not need to include reimbursement amounts in the tax base for VAT
• Operations for the sale of goods/services in Russia are subject to VAT
• The tax base for VAT is increased by amounts received for sold goods/services as financial assistance
• Cash not related to payment for taxable goods/services is not included in the tax base for VAT
• If an institution receives money for cost reimbursement related to purchased goods/services, it is not included in the tax base for VAT
• For example, in the case of lease, compensation for costs to the lessor by the lessee is not included in the tax base for VAT

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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