Invoicing in advance with errors does not always entail the denial of deduction of VAT - 4 October 2011

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17:06 Invoicing in advance with errors does not always entail the denial of deduction of VAT
Invoicing in advance contractor performed correctly. In the primary record document did not specify the number of the payment order. The organization was carried out tax inspections. As a result, inspectors issued its decision on the illegality of the deduction of VAT on such proof. The organization did not agree and appealed to the court. The Federal Arbitration Court of Moscow District took a position of the taxpayer. In its order number A40-7046/11-99-27 on September 15, 2011 arbitrators indicated that discrepancies in invoices approved by the seller, which in turn can be eliminated. In addition, the design of the invoice for prepayment without specifying the number of the payment order does not prevent the correct calculation of the value added tax. Therefore, the refusal to deduct the VAT imposed by tax inspectors as a result of control measures are not legitimate. Note that invoicing in advance with errors that do not impede the verification of information on VAT, often necessarily imply failure to deduct VAT from the government regulatory bodies. However, these actions are contrary to the provisions referred to in paragraph 2 of Article 169 of the Tax Code.
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