- It is not allowed to simultaneously apply special and standard VAT rates. Special VAT rates of 5% or 7% must be applied for at least 12 consecutive quarters, starting from the period for which the first declaration with such a rate is submitted. Income limits are set for these rates: 60 to 250 million rubles for 5% and 250 to 450 million rubles for 7%. The chosen VAT rate must be applied to all VAT-taxable transactions, and different rates cannot be used based on the buyer. An organization using a 5% or 7% VAT rate can issue an invoice with a 20% rate only if it is a VAT agent in specific cases, such as purchasing from foreign entities or certain goods and services. In these cases, both special and standard VAT rates may be reflected in the sales book.
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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