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What VAT rate applies if the work was done in 2018

Question - answer - Legal advice 20.03.2019 at 08:17

Question - answer - Legal advice

The fact that the work was carried out in December 2018, and the act of their

adopting was signed in January 2019, the taxpayer appealed to the

to the Ministry with the question of the application of VAT rates 18% or 20% (letter

, Department of tax and customs policy of the Russian Finance Ministry dated 7 March

2019 No. 03-07-14/14948). So as an act of acceptance confirms delivery

the results of operations and the fact of their execution, then for VAT purposes the date on

works is determined by the date when the customer signed the act.

Recall

what is VAT rate of 20% applies in respect of work performed,

shipped goods, services rendered, which are transmitted starting from 1

Jan 2019. Therefore, if the act is signed in 2019,

respect of work performed shall apply the VAT rate of 20%.

Recall that on the basis of duplicate invoice VAT deduction can not be accepted.