Contents / Object of taxation


Object of taxation
Sale of goods (works, services) on the territory of the RF including gratuitous transfer
Self-supply of goods (works, services) for organisation's internal purposes, if related expenses are not tax deductible for profit tax purposes, either directly or through depreciation
Self-supplied construction
Import of goods
Self-supply of goods for organisation's internal purposes
In particular, VAT is levied on sale of goods (works, services) by service sector (objects of municipal housing, social and cultural sphere, educational centres and others) both to its own employees and to the third parties