Recovery of VAT from advance payment: Consider supplier’s delivery period for claiming VAT refund.

• Buyer must take into account the delivery period of goods by the supplier when reclaiming VAT from an advance payment
• VAT is reclaimed in the tax period when the purchased goods are eligible for deduction, after being accounted for and with the necessary invoices and documents
• If goods are shipped in one tax period but accounted for in another, the buyer is still obligated to reclaim VAT in the period of accounting
• Delay in receiving invoices and documents after submitting VAT declaration is not a valid reason for not reclaiming VAT
• Receiving invoices late does not excuse the buyer from reclaiming VAT during the shipment period

Source: nalog.gov.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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