The Federal Tax Service of Russia clarified the specifics of the application of VAT during the transitional period under agreements (contracts, agreements) concluded after October 5, 2022 by taxpayers of the Russian Federation with the state body of the DPR, LPR, Zaporozhye or Kherson regions for the supply of goods (performance of work, provision of services) ( letter of the Federal Tax Service of Russia dated December 22, 2022 No. SD-4-3 / 17423@ ).
Source: garant.ru