- Tax service provides instructions on how to recover VAT on advance payment
- VAT is restored in the tax period when the purchased goods are eligible for deduction
- Buyer must recover VAT when goods are recorded, regardless of when they were shipped
- Example: Buyer pays advance in Q1, goods shipped in Q2, recorded in Q3, VAT recovered in Q3
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.
