The Supreme court of the Russian Federation: in the draft state contract, you can specify that the price includes VAT
The customer indicated in the draft state contract that the price includes VAT. The participant decided that it violated his rights and filed a complaint.
The Supervisory authority took the applicant's side. According to the Office of the Federal Antimonopoly, the customer had to establish in the draft contract a condition on reducing the price of VAT for the participant who uses the simplified tax system.
The courts of three instances upheld the decision, citing paragraph 2 of part 13 of article 34 of the Law N 44-FZ according to which the contract shall be a condition of reducing the price by the amount of mandatory payments if they are transferred to the budget of the customer.
However, the Supreme Court considered otherwise. If the contract is concluded with the participant on the simplified tax system, the price cannot be reduced by the amount of VAT. The rule on price reduction is not applicable, since it applies only to cases when the customer has to transfer taxes to the budget (for example, if the contractor is an individual). The rights of participants to the USN are not violated, since in this situation they are not obliged to pay VAT, unless they themselves issue an invoice with the allocated amount of tax.
Document: Definition of the Supreme court