- Organizations and individual entrepreneurs applying the simplified tax system are not required to issue invoices to buyers when selling goods, works, or services.
- If these individuals do issue invoices with VAT specified, the entire amount of tax indicated in the invoice must be paid to the budget.
- Therefore, if a seller applying the simplified tax system does not issue an invoice, they are not obligated to pay VAT to the budget, even if the price in the government contract includes VAT.
- The indication of VAT in a government contract does not require a seller applying the simplified tax system to issue an invoice, but if they do issue an invoice, they must pay the tax amount to the budget.
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.
