How is VAT written off when purchasing fixed assets? VAT on purchased valuables. Setting up accounting policies and accounting parameters

The deduction of VAT on fixed assets or equipment purchased for use in business activities is permitted by the Tax Code of the Russian Federation in full. However, for the application of VAT deduction on fixed assets, the legislation provides for a number of conditions. Let's look at the basic rules and nuances of applying tax deductions in various cases.

Moment of deduction of VAT on fixed assets

The peculiarity of accepting a VAT deduction on fixed assets lies in the correct determination of the moment of this operation. One of the conditions for presenting tax for deduction, according to paragraph 1 of Art. 172 of the Tax Code of the Russian Federation, is to register an object as a fixed asset. But the Tax Code of the Russian Federation does not have clear characteristics on the basis of which an object can be accepted for accounting as a fixed asset. Therefore, the question of the moment of deduction is not clear-cut.

Thus, initially the regulatory authorities insisted that when purchasing fixed assets, VAT deduction is possible only after the property is reflected in account 01 “Fixed assets” (see, for example, letters of the Ministry of Finance of the Russian Federation dated 02.12.2015 No. 03-07-11/6141, dated 24.01 .2013 No. 03-07-11/19). Later, the position of the Ministry of Finance changed - see “Deduction for fixed assets on account 08 is not a problem.” Now officials consider it possible to accept VAT for deduction within 3 years after entry to account 08 (letter of the Ministry of Finance dated 04/11/2017 No. 03-07-11/21548).

Judicial practice proceeds from the fact that the account into which fixed assets are accepted for accounting does not matter. The thing is that in accounting, acquired property goes through several stages of being reflected in accounting before becoming a fixed asset. Transactions for the purchase of property are initially reflected in account 08 “Investments in non-current assets”. The transfer of an object to 01 account is carried out only after its initial value has been fully formed. Therefore, if the taxpayer decides to receive a deduction for fixed assets placed on account 08, then there is a possibility of a dispute with the tax authorities. However, there is a good chance of defending your point of view in court.

VAT deduction on fixed assets that do not require installation

Objects purchased by an enterprise can be immediately suitable for use in production activities and do not require assembly or installation. In this case, VAT on fixed assets is deducted during the period of registration of the object.

VAT deduction on fixed assets requiring installation

For objects that require installation to bring them into working condition, the law allows for deduction of tax paid to third-party organizations performing work on the assembly or installation of objects, as well as suppliers of equipment and materials used in installation work. This is clearly stated in paragraph 6 of Art. 171 Tax Code of the Russian Federation.

Assets requiring installation and assembly are initially recorded in accounting account 07 “Equipment for installation” with further debiting to account 08 as the equipment is transferred for installation. Capitalization to account 01 occurs only after the assembled objects are completely ready for use. In this case, it is allowed to deduct “input” VAT already at the time the object is reflected on account 07 (letter of the Ministry of Finance of Russia dated January 29, 2010 No. 03-07-08/20).

VAT deduction on fixed assets subject to state registration

Fixed assets subject to state registration deserve special attention: buildings, structures and other real estate. As noted above, one of the conditions for obtaining a VAT deduction on fixed assets is the registration of these objects and documentary confirmation of this fact, as stated in paragraph 1 of Art. 172 of the Tax Code of the Russian Federation. Confirmation of the registration of such objects is a signed acceptance certificate. VAT deduction can be claimed during the period of signing the relevant act and without waiting for state registration.

When there is no right to deduct VAT on fixed assets

Amounts of “input” VAT are not deductible, but are included in the cost of fixed assets if such objects are purchased for operations (clause 2 of Article 170 of the Tax Code of the Russian Federation):

• not recognized as sales in accordance with clause 2 of Art. 146 Tax Code of the Russian Federation;
• carried out outside the territory of the Russian Federation;
• exempt or not subject to VAT;
• carried out by persons who are exempt or who are not tax payers.

When simultaneously carrying out both taxable operations and those exempt from the calculation and payment of tax, the enterprise deducts VAT on fixed assets in proportion to the use of acquired objects in these operations in accordance with clause 4 of Art. 170 Tax Code of the Russian Federation. The specified proportion is determined based on the cost of shipped goods (work performed, services), property rights, transactions for the sale of which are subject to taxation (exempt from taxation), in the total cost of goods (work, services), property rights shipped during the tax period.

In this case, the taxpayer is obliged to keep separate records of tax amounts on acquired fixed assets used to carry out both taxable and non-taxable (tax-exempt) transactions.

If the taxpayer does not have separate accounting, the amount of tax on acquired fixed assets is not deductible.

The taxpayer has the right not to apply these rules in those tax periods in which the share of total costs for the production of VAT-free goods (works, services), property rights does not exceed 5 percent of the total total costs of production. In this case, all amounts of “input” tax are subject to deduction.

Results

So, if a fixed asset is acquired for an activity subject to VAT, and there is an invoice with allocated VAT, the deduction is made as follows:

1. For fixed assets that do not require installation and assembly work, the deduction is carried out during the period when the object is registered as a fixed asset. It may well be declared during the period of registration under account 08. In case of a dispute, you can defend your position in court.
2. For fixed assets that require installation, VAT can be deducted already in the period when the object is reflected on account 07.
3. For fixed assets that require state registration, the deduction can be claimed already during the period of signing the property acceptance certificate, without waiting for state registration.

In accounting, the most important role is played by the reflection of transactions for the acquisition of fixed assets, namely the acquisition of fixed assets worth up to 40,000 rubles, fixed assets worth over 40,000 rubles, as well as the purchase of a building. This article will describe in detail the algorithm for describing business transaction data, which a user with any knowledge of accounting can understand.

If equipment was purchased for an amount less than 40,000, then in order to significantly simplify the account, you can present the equipment as MTZ (inventories)

The purchase of OS should be taken into account at the initial cost, which will be formed from all costs of acquisition and installation, transport costs, excluding VAT.

In this case, the following entries are included in the control unit:

Transactions for the acquisition of OS costing over 40 thousand rubles

There is a category of property that falls into the category of value more than 40,000 rubles. Subject to the necessary selections, which are established in paragraphs 4 and 5 of PBU 6/01 (Use period is more than a year, property is necessary for work in the management field, not for resale), it should be taken into account as part of the OC, and not in the MTZ.

The transactions for purchasing such funds are similar to the previous ones:

How to reflect the purchase of a building in transactions

The purchase of a building by a non-profit organization can be carried out if it is intended for use in work, as well as in the expansion of the enterprise, in particular the implementation of business activities, and also if the conditions of subparagraphs “b” and “c” of PBU 6/01 are met.

The transactions made when purchasing a building are as follows:

There is an opinion that the norm enshrined in paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation applies to goods, work and services, with the exception of fixed assets. Since for the latter, in paragraph 3 of paragraph 1 of Article 172 of the Tax Code of the Russian Federation, a different norm is established. It says that deductions of VAT amounts presented by sellers to the taxpayer when purchasing fixed assets, equipment for installation or intangible assets specified in paragraphs 2 and 4 of Article 171 of the Tax Code of the Russian Federation are made in full after registration of these fixed assets, equipment for installation or intangible assets. Objections can be raised against this position from two sides at once.

VAT deduction of fixed assets until registration

Let's look at the text of paragraph 3 of paragraph 1 of Article 172 of the Tax Code of the Russian Federation. Should it really be understood in the sense that input VAT on acquired fixed assets must be deducted immediately after their purchase? In my opinion, no.

The construction of this paragraph shows that the legislator is against submitting a VAT deduction until the fixed asset is accepted for registration. That is, it allows you to do this only after the indicated operation. If the authors of this norm wanted the deduction of input VAT on a fixed asset to be made at a time after its acceptance for registration, in paragraph 3 they would not use the word “after”, but the word “at the moment”.

Let us turn to the letter of the Ministry of Finance of Russia dated February 12, 2015 No. 03-07-11/6141. In it, officials, with reference to subparagraph 1 of paragraph 2 of Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation, say that tax deductions can be claimed in tax periods within three years after the registration of goods purchased by the taxpayer, work performed, services provided or property rights. And they do not see any special features regarding fixed assets.

VAT on fixed assets as VAT on goods

In the specified paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation, a reference is made to paragraph 2 of Article 171 of the Tax Code of the Russian Federation. The latter states that tax amounts presented to the taxpayer when purchasing goods, performing work, providing services, as well as when acquiring property rights are subject to deductions. But are fixed assets included in the concept of “goods” used in paragraph 2 of Article 171 of the Tax Code of the Russian Federation? In my opinion, definitely yes.

Firstly, paragraph 3 of Article 38 of the Tax Code of the Russian Federation establishes that a product for the purposes of the Tax Code of the Russian Federation is any property sold or intended for sale. Purely theoretically, one could argue that this definition applies more to sellers of property than to buyers.

However, secondly, we can turn to paragraph 8 of Article 145 of the Tax Code of the Russian Federation. It talks about the amounts of tax accepted by the taxpayer for deduction in accordance with Articles 171 and 172 of the Tax Code of the Russian Federation, before using the right to exemption from VAT on purchased goods, works, services, including fixed assets and intangible assets. That is, it is directly stated that the “acquired goods” include fixed assets. Consequently, at least within the framework of the chapter on VAT, the word “goods” also means fixed assets. This means that the provisions of paragraph 1.1 of Article 172 of the Tax Code of the Russian Federation also apply to them.

Deferred VAT deduction from fixed assets

Still, there is a difficulty with deferred VAT deductions for fixed assets. And it was reflected in the letter of the Ministry of Finance of Russia dated 04/09/15 No. 03-07-11/20293.

Officials consider it necessary to take into account that, according to paragraph 1 of Article 172 of the Tax Code of the Russian Federation, deductions of tax amounts presented by sellers to the taxpayer when purchasing fixed assets specified in paragraphs 2 and 4 of Article 171 of the Tax Code of the Russian Federation are made after the registration of these fixed assets. Therefore, deduction of VAT on the basis of one invoice in parts in different tax periods within three years is possible after registration of goods, works, services, with the exception of fixed assets.

Thus, if you follow this position, then the amount of input VAT on a fixed asset cannot be divided into different tax periods. This, of course, greatly reduces the possibility of optimizing VAT through rational distribution of tax deduction amounts over periods. Until the advent of arbitration practice in favor of taxpayers, transferring deductions on fixed assets is risky

The Ministry of Finance outlined its position regarding the application of deduction of VAT amounts claimed upon the acquisition of fixed assets intended for use in activities subject to this tax. At the same time, it does not clearly follow from the letter that the object is real estate requiring reconstruction, addition or major repairs. At the same time, the question indicates that the period between the reflection of fixed assets on the account and their transfer to the account can range from several months to several years. How can these nuances affect the moment when a taxpayer has the right to deduct “input” VAT?

As a general rule, by virtue of para. 3 p. 1 art. 172 of the Tax Code of the Russian Federation, deductions of VAT amounts presented by sellers to the taxpayer when purchasing fixed assets, are made in full after registration of OS data . The highlighted text is a quotation (which is important), allowing us to assert that the legislator does not link the right to deduction with the placement of OS on any specific account.

Meanwhile, for quite a long period of time, the Ministry of Finance indicated that tax deductions are made after the property is registered as an object of fixed assets (also a quote, see letters dated June 30, 2016 No. 03-07-11/38360, dated February 12, 2015 No. 03-07-11/6141, dated January 29, 2013 No. 03-07-14/06, etc.). The possibility of applying a deduction after the property was registered in the “Investments in” account was allowed in relation to:

assets intended for use after installation (Letter dated 07/04/2016 No. 03-07-11/38824);

real estate objects requiring repairs and installation of equipment (letters dated 04/06/2016 No. 03-07-11/19544, dated 11/20/2015 No. 03-07-RZ/67429).

As a result, practice has formed an approach according to which, for real estate objects requiring repair, addition or reconstruction, the right to deduct VAT arises in the quarter in which the value of the object is reflected in the account, and for other fixed assets - in the quarter when the object is transferred from account to account or 03 “Income-generating investments in material assets”. However, this position was based solely on letters from the Ministry of Finance, and not on the norms of Chapter. 21 of the Tax Code of the Russian Federation, which does not make the right to deduct VAT dependent on which specific accounting account the fixed asset, equipment, goods or other property are accepted into. In particular, the arbitrators of the AS PO reasoned in a similar way in the Resolution of July 14, 2016 No. F06-9921/2016 in case No. A55-15932/2015. It states: The provisions of the Tax Code of the Russian Federation do not link the application of a tax deduction with the posting of goods, works, services on any specific account, including the taxpayer’s right to deduct VAT amounts paid is not made dependent on the posting of fixed assets only on the account. The right to deduct arose during the period when the mixing installation was credited to the account; the moment the object was transferred to the account does not matter.

A similar position is stated in other judicial acts. For example, the AS MO in Resolution No. F05-11997/2016 dated August 17, 2016 in case No. A40-219414/2015 noted: it is erroneous the argument that the right to deduct VAT arises from the moment the leased asset is reflected in the account, since the right to deduct VAT amounts paid does not depend on the accounting account on which the purchased goods (work, services) are reflected. It is important that the judge of the Supreme Court did not find grounds to transfer the case to the Judicial Collegium for Economic Disputes of the Supreme Court of the Russian Federation for review (see Determination dated December 9, 2016 No. 305-KG16-16511).

We believe that it was judicial practice that led the Ministry of Finance to change its opinion on the issue under consideration. Moreover, a change in the official point of view is evidenced not only by the Letter dated April 11, 2017 No. 03-07-11/21548, but also by the Letter dated November 18, 2016 No. 03-07-11/67999, issued a little earlier. The first of these letters states: the right to deduct VAT amounts the taxpayer-buyer has in full from the moment the fixed assets are registered. At the same time, the legislator does not connect such a right with the registration of objects in accounting under any specific account.. The second letter states: deduction of VAT charged to the taxpayer upon acquisition of fixed assets is made after registration in account 08 “Investments in non-current assets”. Moreover, it is important that in both letters the Ministry of Finance does not specify which specific OS objects are being discussed (real estate that requires bringing to readiness for use, or other objects). In addition, if from the text of the commented letter one may get the impression that this nuance was simply missed, then Letter No. 03-07-11/67999 clearly states that the issue of application of a tax deduction presented upon acquisition of an object of basicfunds intended for use in activities.

The above, in our opinion, indicates the irrelevance of the opinion previously expressed by the Ministry of Finance that tax deductions are made after the property is registered as an OS object . For the purposes of applying the deduction, the fact of capitalization (acceptance for accounting) of an object is important, and not the number of the accounting account on which the value of the property is reflected. This should be remembered so as not to miss the three-year deadline for submitting VAT for deduction provided for by the Tax Code of the Russian Federation. The courts reject taxpayers’ references to letters from the Ministry of Finance and arguments that this period should be counted from the moment the object is credited to the account.

In conclusion, let us draw your attention to the fact that there is still one important nuance regarding the deduction for fixed assets. As noted above, according to para. 3 p. 1 art. 172 of the Tax Code of the Russian Federation, when purchasing fixed assets, equipment for installation and (or) intangible assets, deductions of VAT presented by sellers are made in full after the purchase has been registered. In this regard, tax amounts on the cost of fixed assets, equipment and intangible assets cannot be deducted on the basis of one invoice in parts in different quarters for three years after the purchase is accepted for accounting. In other words, clause 1.1 of Art. does not apply to OS objects. 172 of the Tax Code of the Russian Federation, which states: tax deductions provided for in paragraph 2 of Art. 171 of the Tax Code of the Russian Federation, can be declared in tax periods within three years after the purchase is registered. This opinion is shared by the Ministry of Finance (letters dated May 18, 2015 No. 03-07-RZ/28263 and dated April 9, 2015 No. 03-07-11/20293) and the courts (Resolution of the Ninth Arbitration Court of Appeal dated April 3, 2017 No. 09AP-10365/2017 in case No. A40-181955/16).

"Russian Tax Courier", N 4, 2003

Almost all organizations use fixed assets in their activities. The practice of tax audits shows that accountants often make mistakes when choosing the moment to deduct VAT on fixed assets. This, in particular, applies to fixed assets that require assembly or installation. The article is intended to help accountants understand this difficult issue.

At what point can VAT be deducted?

The general conditions that must be met in order to accept paid VAT as a deduction are set out in paragraph 2 of Article 171 of the Tax Code of the Russian Federation. They boil down to the following.

1. Purchased goods (works, services) must be intended for transactions subject to VAT or for resale.
2. Goods (work, services) must be registered and paid for, which must be confirmed by relevant primary documents.
3. The tax amount must be highlighted on the invoice.

There are additional rules for deductions on fixed assets. There are two of them, and they complement each other.

The first rule is formulated in paragraph 1 of Article 172 of the Tax Code of the Russian Federation. According to this paragraph, the amounts of VAT paid by the taxpayer upon the acquisition of fixed assets are fully deducted after the registration of these fixed assets.

The second rule is formulated in paragraph 5 of Article 172 of the Code. It states that for fixed assets requiring installation, VAT amounts paid to contractors are deductible after depreciation begins to accrue for fixed assets in tax accounting. And, as you know, it begins to accrue in the month following the month in which the equipment was put into operation (clause 2 of Article 259 of the Tax Code of the Russian Federation).

Thus, the answer to the question of when VAT paid to suppliers of fixed assets can be deducted depends on whether the fixed assets require installation (see table). If they do not require installation, tax is deductible in the tax period (month or quarter) when the fixed assets were put into operation. For fixed assets requiring installation, VAT is deductible in the month following the month in which the fixed assets were put into operation. A similar procedure applies to VAT on services for the assembly and installation of fixed assets.

This procedure is also reflected in clause 12 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax. They were approved by Decree of the Government of the Russian Federation dated December 2, 2000 N 914 (as amended on July 27, 2002).

Until the moment fixed assets are put into operation, the costs of acquiring them and bringing them to working condition are taken into account as the debit of account 08 “Capital investments”. The generated initial cost of fixed assets accepted for operation is written off from this account as the debit of account 01 “Fixed assets”. Thus, VAT paid on the acquisition of fixed assets can be deducted no earlier than the tax period (month or quarter) in which their value will be reflected in account 01.

The amount of VAT (including tax on assembly and installation of equipment) paid to the contractor and subject to deduction must be equal to the amount of tax reflected in the certificate of the cost of work performed and expenses (form KS-3). The volume of construction and installation work performed, which is indicated in this certificate, is determined by the contractor for each construction project according to the data in the work log.

The basis for settlements between the taxpayer and the contractor is the acceptance certificate for completed construction and installation work (form KS-2). When a contractor delivers equipment for installation, the document on the basis of which calculations are made is the work-in-progress inventory report.

Example 1. In January 2003, the organization purchased equipment worth RUB 240,000. (including VAT - 40,000 rubles). In the same month, its installation was carried out by a third party. Her services cost 60,000 rubles. (including VAT - 10,000 rubles). The certificate of acceptance and transfer of fixed assets and the certificate of completion of work have been signed, invoices have been received. Equipment and installation services were paid for in January. It was put into operation the same month.

in January 2003:

Debit 07 Credit 60

• 200,000 rub. (RUB 240,000 - RUB 40,000) - equipment purchased;

Debit 19 Credit 60

• 40,000 rub. - VAT is allocated from the cost of purchased equipment;

Debit 08-3 Credit 07

• 200,000 rub. - the equipment has been handed over for installation;

Debit 08-3 Credit 60

• 50,000 rub. (60,000 rubles - 10,000 rubles) - the cost of installation work is reflected;

Debit 19 Credit 60

• 10,000 rub. - allocated VAT on work performed;

Debit 01 Credit 08-3

• 250,000 rub. (RUB 200,000 + RUB 50,000) - equipment put into operation;

Debit 60 Credit 51

• 300,000 rub. (240,000 rubles + 60,000 rubles) - paid for equipment and services for its installation;

in February 2003:

(This month, the organization can deduct VAT paid on the purchase of equipment, as well as on services for its installation.)

Debit 68 Credit 19

• 40,000 rub. - VAT paid on the purchase of equipment is accepted for deduction;

Debit 68 Credit 19

• 10,000 rub. - accepted for VAT deduction on completed installation work.

When acquiring fixed assets, the rights to which are subject to state registration (for example, real estate), some peculiarities arise. Such fixed assets are included in the corresponding depreciable group from the moment the documents are submitted for registration (clause 8 of Article 258 of the Tax Code of the Russian Federation). This fact must be documented. Thus, the Code allows depreciation to be calculated regardless of the fact of state registration of rights to real estate.

As noted above, paid VAT is accepted for deduction only after the fixed asset is put into operation (reflected in the debit of account 01). And this, in turn, can be done only after receiving a certificate of state registration.

Example 2. In February 2003, the organization purchased and paid for a building worth 240,000 rubles. (including VAT - 40,000 rubles). That same month, she filed documents to register her title to the building. In March, the organization received a certificate of state registration of rights to the building and put it into operation.

The following entries must be made in accounting:

in February 2003:

Debit 08 Credit 60

• 200,000 rub. (RUB 240,000 - RUB 40,000) - building purchased;

Debit 19 Credit 60

• 40,000 rub. - VAT is allocated from the cost of the purchased building;

Debit 60 Credit 51

• 240,000 rub. - paid for the building;

in March 2003:

Debit 01 Credit 08

• 200,000 rub. - the building has been put into operation;

Debit 68 Credit 19

• 40,000 rub. - VAT paid upon acquisition of the building is accepted for deduction.

Repair and modernization of fixed assets

Sometimes organizations retrofit, reconstruct or modernize their fixed assets. For this purpose, various goods are purchased (work is performed, services are provided). When can the tax paid on them be deducted? This can be done in the period in which the costs of additional equipment, reconstruction and modernization will be included in the cost of fixed assets and reflected on account 01.

Example 3. In February 2003, the organization began work on the reconstruction of its fixed assets with the involvement of a contractor. Reconstruction costs were collected on account 08. In March of the same year, after completion of the work, reconstruction costs were transferred to account 01.

In this case, the organization can deduct VAT paid to the contractor in February 2003.

Work related to the re-equipment or maintenance of fixed assets may be one of the types of repairs. In this case, the VAT paid by the taxpayer on purchased goods (works, services) used in the performance of the relevant work is deducted in the usual manner.

The right to deduction in the absence of a taxable object

A situation is possible when fixed assets were acquired, paid for and put into operation during a period when the enterprise, for some reason, did not carry out activities and, accordingly, it did not have an object of taxation for VAT. Is it possible to deduct tax on fixed assets in this case?

The answer to this question is contained in clause 1 of Article 171 of the Tax Code of the Russian Federation. According to this paragraph, the taxpayer has the right to reduce the total amount of tax calculated in accordance with Article 166 of the Tax Code of the Russian Federation by the tax deductions established by Article 171 of the Tax Code of the Russian Federation. Thus, deductions are made only when there is an accrued tax amount.

If the enterprise did not operate and, accordingly, it did not have an object of VAT taxation, the tax paid is not deductible. It must be listed on account 19 “Value added tax on acquired assets” until taxable turnover appears.

Completing the purchase book and tax return

Invoices received from suppliers of fixed assets are recorded in the purchase ledger in the tax period (month or quarter) in which all conditions for accepting VAT for deduction will be met. In the same way, invoices received from contractors who carried out capital construction or assembly (installation) of fixed assets are registered.

Example 4. Let's use the condition of example 1.

The deductible amounts of VAT on the purchased fixed asset (RUB 40,000) and on installation work (RUB 10,000) should be registered in the purchase ledger in March 2003.

In the tax return, the amount of VAT paid to the supplier of fixed assets and accepted for deduction is reflected in line 361 of the “Tax deductions” subsection. The amount of tax paid to the contractor for capital construction is recorded in line 365, for assembly (installation) - in line 368.

In addition, all VAT amounts presented to the taxpayer during the tax period must be reflected as a reference on line 450. This must be done regardless of the period in which the amounts are accepted for deduction.

Primary documents

During a desk audit of a tax return, the tax office may require documents from the taxpayer that would confirm the correctness of the tax calculation. In particular, documents confirming the right to deduct VAT on fixed assets may be required. What kind of documents are these?

First of all, these are the primary accounting documents:

• act of acceptance and transfer of fixed assets (form OS-1);
• inventory card for accounting of fixed assets (form OS-6), etc.

In addition, at the request of the tax inspectorate, the taxpayer must submit invoices and payment documents confirming payment for fixed assets and work on their assembly (installation). When paying for them by third parties, you must be prepared to present official letters from counterparties, acts of offset of mutual claims and other documents confirming the fact of the transaction.

If the fixed asset requires state registration, the tax office may need documents confirming the fact of registration or submission of materials for registration.

If primary documents, settlement documents or invoices are drawn up incorrectly, VAT cannot be deducted.

E.V.Klochkova