The maximum fee for concluding a contract with small businesses and socially oriented non profit organizations includes VAT

22 November 2019, Friday

After the conclusion of the contract on the results of the auction, the electronic platform wrote off from the special account of the participant 2 360 rubles, including VAT 360 rubles.

The participant demanded to return the overpayment in the amount of 360 rubles. FAS and the courts supported him. The auction was held among small businesses and socially oriented non-profit organizations. The maximum fee for participation, including tax, should not exceed 2 000 rubles.

Recall, if the purchase is not for small businesses and socially oriented non-profit organizations, the maximum fee is 5 000 rubles. without VAT.

Document: Resolution of the Arbitration court of the Moscow district of 22.10.2019 in the case N A40-17962/2019