- The main document for input VAT deduction is the invoice.
- The currency of payment for the goods does not matter for VAT deduction.
- If the invoice is issued in rubles with an optional indication of the foreign currency, the buyer does not need to convert the foreign currency amount of VAT into rubles.
- The VAT amount indicated in rubles on the invoice is accepted for deduction.
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.