Signing of the state contract with the contractor on the USN: the court declared illegal the exclusion of the VAT condition
The customer has concluded contracts for the current repair of roads with contractors on the USN. There was a condition in the draft contracts to include VAT in the price. However, when concluding agreements, the tax was excluded from it, and the estimates were recalculated using coefficients.
The supervisors saw a violation and sent a submission to the customer, despite the fact that the contracts were concluded at the prices of the winners of the purchases. The courts supported the inspectors:
the contract must be concluded on the terms stipulated by the notice and documentation;
it is impossible to change the price structure using coefficients that are not in the legislation, documentation or contract;
specifying the price with VAT does not violate the rights of participants to the USN. At the conclusion of the contract, they do not have an obligation to pay tax.
The Supreme Court did not review the conclusions of the lower instances.
We believe that it is safer to provide in the draft contract options for price conditions for situations of its conclusion with participants on different tax systems. So the Ministry of Finance advised to do. In addition, you can insure yourself by defining the rules for recalculation of the estimate in the documentation, if the winner was a participant in the USN.
Document: Definition of the Armed Forces of the Russian Federation of 08.06.2022 N 303-ES22-7854