- The moment of restoring advance VAT is determined by the date the buyer accepts the goods, not when they are accounted for
- The buyer is responsible for restoring VAT from advance payment in the tax period when the seller shipped the goods against that prepayment
- This rule applies even if the seller shipped the pre-paid goods in one quarter and the buyer accepted them in the next
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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