- The Federal Tax Service clarified whether the management company should issue invoices monthly if the VAT exemption is reflected in the quarterly declaration
- In Russia, the following operations are not subject to taxation:
- Utility services provided by management companies if they purchase services from resource supply organizations and regional operators for solid waste management
- Works and services for the maintenance and repair of common property in a multi-apartment building carried out by management companies, unless the work is done by the management companies themselves
- Taxpayers issue invoices and keep purchase and sale records for taxable operations, unless otherwise provided by the Tax Code of the Russian Federation
- If a management organization applies VAT exemption, it is not required to issue invoices for operations exempt from this tax, and the Tax Code does not prohibit issuing invoices for such operations.
Source: nalog.gov.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.
