Adoption of the deduction of VAT is possible without payment of invoices - 21 September 2011

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15:44 Adoption of the deduction of VAT is possible without payment of invoices
The legitimacy of decision-deductible VAT is due from the taxpayer existing primary accounting documents mentioned in Articles 171, 172 of the Tax Code. That is, those documents that prove the fact of business operations. In turn, a reflection of the operations in the Book of income and expenditure can not affect the deduction of VAT. As well as time limits for payment for the goods do not affect this right of the taxpayer. FAS Central District of taking the deduction of VAT ruled as follows in the course of the trial Arbitrators stated that the lawfulness of the adoption of a taxpayer to deduct VAT only affects the primary user documentation showing the commission of a business transaction. Individual entrepreneur engaged in the construction business. During the tax audit supervisors removed the VAT deduction and assessed additional tax. The reason for this was the fact that IP, in the opinion of the inspectors was to use the cash method of accounting for revenues and expenditures. The adoption of deductible VAT should be carried out only after payment of vendor invoices. Withdrawal of inspectors in the course of the trial was declared illegal. FAS Central District (Resolution № A08-6608/2010-16 on August 25, 2011) clarified that the designation or indication in the record book hozoperatsy, and she paid the invoice on the rights of deduction of VAT taxpayer does not have.
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