"Developers need to carefully study the suppliers of materials, transport and technical services. This is necessary to avoid additional VAT charges under the rules of Article 54.1 of the Tax Code. When your counterparty for some reason affiliated with you, but behind him are the real performers, then be able to prove that additional tax should not be charged.The main point - the reality of the execution of works. It does not matter if even the counterparty is no longer active. You need to prove the reality of the work, and then there will be fewer problems", said Mikhail Begunov, managing partner of Tax Compliance.

...

You can read the full article at Pravo.ru.