A Russian court ruled against a company’s VAT deduction claim because the necessary supporting invoices were missing, despite the company having a work acceptance certificate. The tax inspection had identified a gap in the VAT chain, as the subcontractor failed to report the sales while the buyer claimed the deduction. The court rejected the company’s argument that documents other than invoices could justify the VAT refund. Ultimately, the court supported the tax authority, emphasizing that proper invoices are mandatory public legal documents required for VAT deductions, which is necessary for the integrity of this indirect tax’s budget reimbursement source.
Source: russiantaxandcustoms.com
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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