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After what period of time the taxpayer should not recover the VAT when carrying out construction

Question - answer - Legal advice 28.01.2019 at 14:15

Question - answer - Legal advice

The taxpayer there is no obligation to restore VAT amounts,

accepted for deduction when carrying out the contractor's capital construction

property, if after commissioning has been more than

10 years (letter of Department tax and customs policy of the Ministry of Finance

Russia dated 12 December 2018 No. 03-07-11/90142). Thus, when

built objects are used in VAT-free activities

after 10 years, the mandatory recovery of VAT is not required.

Financiers

noted that section 3 of article 171.1 of the Tax code establishes the cases

when in this situation the taxpayer is not obliged to restore VAT. [Newline] that is, if the objects are fully depreciated or since they

the introduction of at least 15 years. However, as pointed out by

the Ministry, at the same time, it is necessary to consider the provisions of clause 4 article.

171.1 of the tax code, which provide for the obligation to restore VAT

10 years after the introduction of object in operation.

Recall that on 1 April 2019 will come into force a new form of notification of exercising the right to exemption from VAT.