РФ Төзелеш министрлыгы дәүләт контракты бәясенә НДС кертү һәм мондый контрактлар өчен түләү үзенчәлекләрен аңлатты
Upon request, the Ministry of Construction of the Russian Federation sorted out the issues of including VAT in the cost of the state contract and payment for such contracts
The main theses of the letter of the Ministry of Construction:
- definition of the NMCC, the composition of the contract estimate is drawn up before the purchase is made, including VAT (see the Procedure for determining the NMCC approved by Order of the Ministry of Construction of the Russian Federation dated December 23, 2019 No. 841/pr). In this regard, before placing orders and concluding contracts, the customer does not have information about the tax system applied by the participant of the orders with whom the contract will be concluded;
- in accordance with Part 6.1 of Article 110.2 of Law No. 44 - FZ, payment for completed works is carried out in accordance with contract prices
- in the case of concluding a contract with a person using an established tax system, payment of the contract is carried out in accordance with the contract estimate,
Document: Letter of the Ministry of Construction of the Russian Federation dated 01.10.2024 No. 57284-AB/09
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