Contract Price Condition Does Not Make Simplified Taxpayer a VAT Payer

• Organizations and individual entrepreneurs applying the simplified tax system (UST) are not required to pay VAT.
• However, if a UST taxpayer issues an invoice to a buyer with a separate amount of VAT, they will be obligated to pay this tax.
• The inclusion of VAT in a government contract does not automatically require a UST taxpayer to issue an invoice.
• If a UST taxpayer chooses not to issue an invoice, they are not required to pay VAT.
• If a UST taxpayer does issue an invoice with a separate amount of VAT based on the contract conditions, they will have to pay the tax.

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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