- When receiving dividends in the form of real estate, the founder does not have the right to deduct VAT
- Transfer of real estate to a participant of a business entity as dividends is subject to VAT taxation
- The VAT amount is not presented for payment by the business entity to the participant when transferring real estate as dividends
- The invoice issued by the business entity to the participant in such a transfer of property is not registered in the purchase book
- Therefore, the participant does not make a deduction of VAT specified in the invoice
- Tags: taxes, fees, contributions, tax liability, tax control, VAT, real estate, obligations, transactions, Ministry of Finance of Russia
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.
