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How to reflect the deduction of VAT on the purchase of electronic services from foreign organizations

Question - answer - Legal advice 05.06.2019 at 10:16

Question - answer - Legal advice

Explained that the deduction can be taken for the VAT on the purchase of electronic services from foreign suppliers and have foreign intermediary (letter FNS of Russia from 14 may 2019, the number of CD-4-3/8916@). Importantly, the existence of the documents specified in clause 2.1 of article 171 of the Tax code, namely: the contract and (or) the payment document with allocation of the VAT amount and an indication of the INN and KPP of the foreign organization; documents on the transfer of foreign payment, including the VAT amount. In the book of purchases, it is recommended to indicate: in column 2 – code type of operation and 45; column 3 – the number and date of the contract or the payment document (invoice for payment services, the act on the provision of services or other document from the foreign organization), which indicate the INN and KPP of foreign organizations, as well as the amount of VAT; column 7 – number and date of document confirming the transfer of payment or the repayment of debt in nonmonetary forms of payment.