The Ministry of Finance clarified the procedure for setting the price of a contract with a contractor for the USN
The Agency answered the question about the possibility of compensating the contractor on the simplified taxation system (USN) for the cost of paying VAT when purchasing materials for routine repairs of buildings.
The offer for the price of a contract concluded with a single contractor (including those under clauses 4 and 5 of Part 1 of Article 93 of Law No. 44-FZ) is firm and is determined for the entire term of execution. The contractor independently forms a price offer, taking into account all its expenses, including taxes and fees. The customer does not have the right to adjust this price depending on the applicable taxation system, including the amount of VAT.
It is additionally noted that starting in 2025, taxpayers on the USN will be recognized as VAT payers, but they can use an exemption or reduced rates – these costs must be included in the price offer. The issues of estimated rationing in this case are not regulated by Law No. 44-FZ.