- Simultaneous application of the main and simplified VAT rates is not allowed.
- Organizations and individual entrepreneurs using the simplified tax system (STS) can apply either the 5% or 7% VAT rate to taxable operations.
- Those using these simplified rates cannot apply the general VAT rates (except for certain zero-rate cases specified in the law).
- The Tax Code does not allow using both the 5% (7%) and the general 22% VAT rates at the same time, depending on the buyer.
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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