- VAT Exemptions: According to subparagraphs 29 and 30 of paragraph 3 of Article 149 of the Russian Tax Code, VAT is not applicable to utilities provided by management companies when they purchase services from resource-supplying organizations and for municipal solid waste management, as well as maintenance and repair services for common property in apartment buildings when sourced from external providers.
- Tax Documentation Requirements: Taxpayers must prepare VAT invoices and maintain purchase and sales records for taxable transactions, as stipulated unless otherwise stated in Article 169. However, if a management company qualifies for a VAT exemption, it is not required to issue VAT invoices for those tax-exempt transactions.
- Certificate Preparation: Although management companies are exempt from issuing VAT invoices for tax-exempt transactions, Article 169 does not prohibit them from preparing certificates related to these transactions, as clarified by the Federal Tax Service of Russia on October 4, 2024.
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.
