LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of May 14, 2013 No. ED-4-3/8562 @

About the value added tax

According to Item 5 of Article 171 of Chapter 21 "Value added tax" of the Tax Code of the Russian Federation (further - the Code) the tax amounts on value added shown by the seller to the buyer and paid by the seller to the budget in case of sales of goods in case of return of these goods (including during action of warranty period) to the seller or refusal of them are deductible.

According to item 4 of article 172 of the Code deductions of the specified tax amounts are made in full after recognition of the corresponding transactions on adjustment in connection with return of goods or refusal of goods, but no later than one year from the moment of return or refusal.

Thus, considering that exceptions of general procedure for application of deductions of tax amounts on value added in case of return of goods by persons who are not taxpayers of the value added tax, are not provided by provisions of Chapter 21 of the Code, in case of return by such persons of all batch of the shipped goods both accepted, and not accepted on accounting it is necessary to be guided by the above-stated Item 5 of article 171 of the Code. At the same time the invoice, registered by the seller in the sales ledger in case of shipment of goods, is registered it in the purchase ledger in process of emergence of the right to the tax deductions taking into account provisions of the above-stated item 4 of article 172 of the Code.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info