- The VAT rate specified in a contract is not a material term and can be changed by a supplemental agreement without changing the contract price.
- The presence or absence of VAT in the contract price does not affect the taxation of transactions under Chapter 21 of the Russian Tax Code.
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.
