- The presence of invoices does not always guarantee VAT deduction
- The Supreme Court has prepared a review of judicial practice regarding unjustified tax benefits, including the legitimacy of VAT deductions
- The presence of invoices and other primary documents does not automatically confirm the right to VAT deduction and expense accounting if the documents are formal and not accompanied by real business operations
- For example, if the supplier lacks the resources to fulfill the transaction, such as employees, storage facilities, special equipment, and inventory
- If there are no operations in the supplier’s records with their own suppliers that indicate the possibility of carrying out the disputed transaction
Source: glavkniga.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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