In the law and recommendations from the order of the Ministry of Economic Development of Russia dated 02.10.2013 No. No. 567, there is no direct indication of whether the customer should include VAT in the contract price. Customers are guided by the general principles of 44-FZ and the Tax Code (TC), from which the following three conclusions can be drawn.

VAT must always be included

If the object of the purchase is an object of VAT taxation, the customer is always NMC, taking into account value added tax. There is an exception to the rule - goods, works and services that are not subject to VAT. The list of objects is specified in Part 2 of Art. 146 and Art. 149 NK. Among them are:

• Land.
• Works and services to improve the situation on the labor market.
• Performance of work by budgetary and autonomous institutions, as well as institutions at the expense of subsidies, etc.

If you won an electronic auction, and the customer posted a contract on the site, which does not say whether the price is with or without VAT, write a protocol of disagreements in response and indicate what needs to be supplemented or corrected.

Not including VAT in the NMC, the customer limits competition

By not including VAT in the cost of goods, the customer puts VAT-paying suppliers at a disadvantage. For example, if the customer does not indicate VAT at the NMC of the purchase, but the VAT payer wins, then a contract can only be concluded by deducting 18% from the winner's price:

• If you increase the final price by the amount of VAT, this will contradict paragraph 2 of Art. 34 44-FZ.
• And if you pay for goods without VAT - the Tax Code.

This position is expressed by the Ministry of Economic Development in a letter dated April 11, 2016 No. D28i-900. Withholding VAT when paying for the contract is unlawful, regardless of whether the winner of the purchase pays VAT or not.

You cannot add tax to the contract price after summing up

The price of the contract cannot be higher than the purchase proposed by the winner (clause 2 of article 34 44-FZ). 44-FZ allows, by agreement of the parties, to increase or decrease the amount of goods, but not more than 10%. At the same time, it is allowed to proportionally increase or decrease the amount of the contract (clause b, clause 1, part 1, article 95 44-FZ).

VAT in commercial bidding and in purchases under 223-FZ

Customers are not limited by law:

• They can set prices with or without VAT.
• They themselves set the rules by which applications are evaluated. For example, if bids are submitted by bidders who pay VAT and those who do not, their prices can be compared excluding VAT.

Rules for suppliers

In electronic auctions and requests for quotations, the participant with the minimum price offer wins. The price of the contract cannot be changed, so all taxes that the winner must pay must be included in the proposed price. Let's consider three situations.

Supplier - VAT payer

In this case, the procurement participant makes a price offer, which includes VAT. The customer fully pays the cost of the contract to the winner after the work is completed. The winner transfers VAT from this amount to the budget, as from any other transaction, and then takes it into account in the VAT return.

Supplier on a simplified taxation system

The supplier using the "simplified system" does not pay VAT and is in a better position than the participant on the DOS. For example, two quotation orders have been submitted. In one, the participant offered a price of “350,000 rubles. (VAT is not taxed on the basis of the application of the “simplified system”)”, and in the other - “389,400 rubles, including VAT”.

The winner is the participant who offered the lower price of the contract, that is, the participant in the special mode. At the same time, the price of goods offered by the second participant is actually lower than the price of the first participant (excluding VAT, it will amount to 330 thousand rubles).

Let's analyze three situations when the "simplifier" wins in the purchase with the price including VAT.

Situation 1. The customer takes into account in advance the possibility that the “simplifier” will win the purchase.

For example: “If the contractor is entitled to exemption from VAT in accordance with the tax legislation, then the words “including VAT” are replaced by the words “VAT is not subject to”.

If the supplier who is not obliged to pay VAT wins, he will indicate the price without tax and provide documents for exemption from payment. Filling in the column “VAT is not provided” does not change the essential terms of the contract.

2. The customer indicated the price in the contract with the wording "including VAT" and asks the winner to allocate VAT as part of the price. Can it be done?

This can be done, but it will be unprofitable for the supplier, since the allocated VAT will have to be transferred to the budget (clause 5, article 173 of the Tax Code). That is, the cost of goods or services will decrease by 20% (for example, it will be 80,000 rubles instead of 100,000 rubles).

As mentioned above, it is also impossible to add VAT to the price - the amount in the contract cannot be higher than that proposed by the winner. We advise you to offer the customer to sign a contract for the same price, but without VAT. The customer cannot unilaterally reduce the contract price by the amount of VAT.

3. The customer has set the purchase price with VAT, separated the tax from the offered price and plans to transfer the amount to the winner minus VAT.

It is impossible to exclude VAT and reduce the price, since the price of the contract is fixed, unchanged for the entire duration of the contract. The same position is reflected in the ruling of the Supreme Court of the Russian Federation dated June 26, 2015 No. 306-KG15-7929.

Individuals and VAT

Individuals who are not registered as individual entrepreneurs do not pay VAT (Article 143 of the Tax Code of the Russian Federation). That is, an individual participant must not include VAT in their price offer, and the customer cannot require VAT to be included in the contract or invoice. From an individual, the customer must withhold only personal income tax, which he transfers to the budget. must take this into account when offering their price in the application.

In the next article of the cycle, we will analyze in more detail the cases when you can change the contract price.

An organization applying the simplified taxation system has been declared the winner of the electronic auction, and a state contract will be concluded with it. The draft contract does not indicate that the price is determined with or without VAT.
The organization offers the customer to indicate in the contract that the cost of services is not subject to VAT. The customer objects to such a wording, citing the fact that such amendments to the draft contract are not provided for by law.
Does the absence in the contract of an indication of determining the price without including VAT in it mean that the amount of this tax is automatically included in the price?
Will the customer be able to reduce the amount of payment under the contract by the amount of VAT on the grounds that the contractor applies a simplified taxation system?

After considering the issue, we came to the following conclusion:
In the documents listed in the question, it is permissible not to indicate that the cost of services is not subject to VAT. The presence or absence of such an indication in the contract does not affect the tax obligations of the counterparty and the customer, and the obligations fulfilled by the counterparty in accordance with the contract are subject to payment in the amount determined by the results of the electronic auction.

Rationale for the conclusion:
First of all, we note that relations related to the conclusion and execution of a contract for the supply of goods, performance of work, provision of services for state needs (state contract) are regulated by N 44-FZ of 04/05/2013 "On the contract system in the field of procurement of goods, works , services to meet state and municipal needs" (hereinafter - Law N 44-FZ). At the same time, since such a contract is a civil law contract, the subject of which is, respectively, the supply of goods, performance of work or provision of services (Law N 44-FZ), the provisions of the Civil Code of the Russian Federation apply to it insofar as it does not contradict special norms N 44 -FZ.
In accordance with the Civil Code of the Russian Federation, the terms of the contract are determined at the discretion of the parties, except when the content of the relevant condition is prescribed by law or other legal acts (the Civil Code of the Russian Federation). This also applies to the price of the contract. According to the Civil Code of the Russian Federation, the execution of the contract is paid at a price established by agreement of the parties. In cases provided for by law, prices (tariffs, rates, rates, etc.) are applied, established or regulated by authorized state bodies and (or) local governments.
As for the contract concluded in accordance with N 44-FZ, when concluding it, it is indicated that the price of the contract is firm and is determined for the entire period of the contract, and in cases established by the Government of the Russian Federation, the approximate value of the contract price or the price formula and the maximum the value of the contract price set by the customer in the procurement documentation. When concluding and executing a contract, changing its terms is not allowed, except for the cases provided for by Law N 44-FZ (part 2 of article 34 of this Law).
Neither the Civil Code of the Russian Federation, nor N 44-FZ determine the procedure for setting the price of an agreement (contract) depending on the taxation regime of the supplier (contractor, performer) and do not prescribe in the agreement that the cost of goods, works or services is subject to value added tax (VAT) not taxed or, on the contrary, determined taking into account this tax. As a general rule, civil legislation is not applicable to tax legal relations (the Civil Code of the Russian Federation). The need to present the buyer of goods (works, services) the amount of VAT follows from the requirements of tax legislation. In accordance with the Tax Code of the Russian Federation, when selling goods (works, services), transferring property rights, the taxpayer (tax agent specified in and the Tax Code of the Russian Federation), in addition to the price (tariff) of the goods (works, services) sold, transferred property rights, is obliged to present for payment to the buyer these goods (works, services), property rights the appropriate amount of tax.
Thus, the amount of VAT is essentially an integral part of the price of the contract along with the price of goods, work, services, property rights that are the subject of the contract, if the supplier (contractor, performer) is a taxpayer of this tax or a tax agent who is obliged to present to his counterparty the amount VAT. At the same time, the presentation of VAT for payment to the customer (buyer) is an obligation stipulated by tax legislation, the fulfillment of which does not depend on whether the amount of this tax is allocated in the contract. The fulfillment by a supplier (contractor, executor) of tax obligations cannot be the subject of an agreement between the participants in civil legal relations and is not subject to control by the buyer (customer). Therefore, an indication in the contract of the fact that its price is determined taking into account VAT or that the cost of goods (works, services) is not subject to VAT can be considered solely as a measure aimed at preventing uncertainty about the size of the contract price, the presence or absence of the seller has the right to present for payment to the buyer the amount of VAT in excess of the cost of goods (works, services) agreed by the parties.
However, as already mentioned, the execution of a civil law contract (that is, the supply of goods, the provision of a thing for use, the performance of work, the provision of a service, etc.) must be paid at a price established by agreement of the parties. As a general rule, a change in the contract is possible only by agreement of the parties (the Civil Code of the Russian Federation). Therefore, if the contract does not indicate that its price is determined taking into account VAT, this does not mean that the party obliged to pay under the contract has reason to consider VAT included in the price of the contract "by default" and adjust the contract price downward unilaterally, referring to the counterparty's lack of relevant tax obligations.
This is all the more important for a contract concluded in accordance with N 44-FZ. As we have already noted, the price of such a contract is fixed, and therefore, the performance of the contract must be paid at the price stipulated by the contract, regardless of the taxation regime applied by the supplier (contractor, performer). According to Law N 44-FZ, the price of a contract concluded as a result of an electronic auction is determined at the lowest price offered by a participant in such an auction, recognized as its winner, in relation to the initial (maximum) price of the contract. These rules also do not provide for the formation of the contract price depending on the taxation regime applied by the procurement participant. The only case when it is possible to reduce the amount of payments due to the counterparty by the amount of tax payments is the conclusion of a contract with an individual or with the exception of an individual entrepreneur or other person engaged in private practice (Law N 44-FZ), which is due to the customer fulfilling the duties of a tax agent ( Tax Code of the Russian Federation).
Moreover, even in a situation where the contract provides that its price is determined taking into account VAT, reducing the amount of payment under the contract in connection with the use of the simplified taxation system (hereinafter referred to as the USN) by the customer's counterparty will be unlawful, since this contradicts a direct ban on changing the conditions contract (including the terms of its price), contained in the Law N 44-FZ.
This position in most cases is reflected in law enforcement practice. For example, in p.p. 8-11 of the Ministry of Economic Development of Russia dated September 30, 2014 N D28I-1889 notes that N 44-FZ does not define the procedure for the customer if the winner of the competitive procedure uses the simplified tax system. Thus, the contract according to the results of the competitive procedure is always concluded at the price offered by the winner of the purchase. The amount stipulated by the contract for the delivered goods, the scope of work or services performed must be paid to the winner of the purchase in the amount established by the contract.
A similar position was expressed by representatives of the Ministry of Finance of Russia in dated 05.09.2014 N 03-11-11 / 44793, which emphasizes that when paying for goods (works, services) supplied (performed, rendered) under a municipal contract concluded with the winner of an electronic auction, including being a taxpayer applying the simplified tax system, the contract price is not reduced by the amount of VAT and the delivered goods (work performed, services rendered) are paid at the price specified in the contract.
Judges generally share this legal position, concluding that the cost of payment for the performance of work established in the contract is the customer's obligation to pay the contract in the prescribed amount with its proper execution. The contract is concluded and paid by the customer at the price of the winner of the auction, regardless of the application of the taxation system of the winner. The possibility of reducing the contract price on the part of the customer by the amount of VAT, provided that the winner of the tender applies USN N 44-FZ, is not provided. Thus, the amount of VAT is the profit of the winning bidder who is not a payer of such tax (see, for example, the Seventh Arbitration Court of Appeal dated March 28, 2016 N 07AP-1505/16, the Fifteenth Arbitration Court of Appeal dated September 28, 2015 N 15AP-14687/15, decision of the Arbitration Court of Moscow dated December 8, 2015 in case N A40-58179 / 2015).
In some judicial acts, one can find an indication of the possibility of paying under a contract with a reduction in the amount of VAT, when the supplier (contractor, performer) is not a taxpayer of this tax (Second Arbitration Court of Appeal dated 31.08. court dated 06/30/2015 N). However, firstly, this conclusion, in our opinion, is not based on the law, and secondly, in the examples given, it was made in situations where the price of the contract was determined including VAT, which was directly indicated in the text of the contract or annexes to him. In the case under consideration, the contract does not provide for the inclusion of VAT in the price of such a contract.
In view of the foregoing, we believe that in the situation under consideration, the performance of the contract must be paid at the price indicated in it, and the absence in the contract of an indication that the cost of VAT services is not subject to VAT does not give the customer the right to reduce the amount of payment under the contract in connection with the special contractor used tax regime.
There are no requirements for the content of such a document as an invoice for payment, therefore it is also permissible not to indicate in it that the cost of services is not subject to VAT. We add that in relation to the act on the services rendered, neither civil legislation nor regulatory legal acts on the contract system in the field of procurement of goods, works, services to meet state and municipal needs do not require that it contain information on whether the services provided are subject to VAT. under a service contract. Therefore, in invoices for payment and acts on services rendered, it may be provided that the cost of services is not subject to VAT, but the parties to the contract are not obliged to indicate such information in these documents.

Prepared answer:
Legal Consulting Service Expert GARANT
Erin Pavel

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Aleksandrov Alexey

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.

Hope asks:

An open competition is being held to determine contractors under the state contract. The initial (maximum) price of the contract is set with VAT. The competition is submitted by persons who apply a special taxation regime and are not VAT payers. How, in this case, to evaluate the criterion "contract price": with or without VAT?

If the customer, during the competition, set the contract price including VAT, then the tax is included in the contract price, regardless of whether the contractor is a VAT payer or not. At the same time, by agreement of the parties to the contract, its price may be reduced by the amount of VAT, if this possibility is provided for by the procurement documentation and the contract. Let's tell you more.

An open tender is one of the ways to competitively determine suppliers (contractors, performers) under a government contract (Part 2, Article 24 of Federal Law No. 44-FZ of 05.04. municipal needs”, hereinafter referred to as Law No. 44-FZ). During its conduct, the customer reports information on the procurement to an unlimited number of persons by placing a notice of such a tender and tender documentation in the unified information system (part 1 of article 48 of Law No. 44-FZ). In the notice, the customer, in particular, indicates the terms of the contract and its initial (maximum) price (part 2 of article 42, subparagraph 1 of part 3 of article 49 of Law No. 44-FZ). The form of applications for participation in the tender, the procedure for their submission, as well as the requirements for their content are established by the customer in the tender documentation (clause 4, part 1, article 50 of Law No. 44-FZ).

According to the clarifications of the Ministry of Economic Development of Russia, in addition to the initial (maximum) price of the contract, the customer establishes a requirement for the formation of the contract price, namely, it indicates that the procurement participant must reflect the price in the bid, including or excluding taxes and other obligatory payments (letters dated March 21, 2017 No. OG-D28-3143, No. OG-D28-2903 of March 14, 2017, No. D28i-1238 of March 1, 2017, No. D28i-1397 of May 30, 2016). Thus, all bidders in the application show the price of the contract in the manner prescribed by the customer. And if he determined that the price of the contract includes VAT, the price offered by the participant must also include tax, even if he is not a VAT payer. After all, uniform requirements are imposed on all participants in an open tender (part 1 of article 48 of Law No. 44-FZ).

The winner of the competition is the participant who offered the best conditions for the execution of the contract (part 8 of article 53 of Law No. 44-FZ). The contract with him is concluded on the terms specified in the application for participation in the tender and in the tender documentation (part 1 of article 54 of Law No. 44-FZ). Therefore, if the customer has determined the price of the contract including VAT, the price in the contract concluded with the winner is indicated including tax.

According to part 2 of Art. 34 of Law No. 44-FZ, the price of the contract is fixed and is determined for the entire period of the contract, and changing the terms of the contract is possible only in cases provided for in Art. 95 of this law. These include reducing the price of the contract without changing the quantity of goods, the volume of work or services, their quality and other terms of the contract, if this possibility is provided for by the procurement documentation and the contract (subclause 1, part 1, article 95 of Law No. 44-FZ). Guided by this rule, the FAS Russia in its letter dated 08.21.2014 No. АЦ/33651/14 explained that the price of the contract, by agreement of the parties, can be reduced by the amount of VAT if the contractor is not a payer of this tax. And in letters dated March 21, 2017 No. OG-D28-3143, dated March 14, 2017 No. OG-D28-2903, dated March 1, 2017 No. D28i-1238, the Ministry of Economic Development of Russia noted that in order to reduce the price of the contract, it is necessary to conclude an additional agreement to the contract.

Thus, it is possible to exclude VAT from the price composition by mutual agreement of the parties to the contract and only if such a possibility was provided for by the terms of the contract and the procurement documentation. If this possibility is not specified in the above documents, it is impossible to reduce the contract price for VAT. In this case, the amount stipulated by the contract for the goods supplied, work performed, services rendered must be paid to the winner of the purchase in the amount established by the contract (letters of the Ministry of Economic Development of Russia dated March 21, 2017 No. OG-D28-3143, dated March 14, 2017 No. OG-D28- 2903, dated 03/01/2017 No. D28i-1238, dated 05/30/2016 No. D28i-1397, dated 03/25/2016 No. D28i-741, dated 10/07/2015 No. D28i-2906, Ministry of Finance of Russia dated 09/05/2014 No. 03-11-11 /44793).

Please note: the customer is not entitled to unilaterally adjust the contract price and reduce it by VAT if the contractor is not a payer of this tax.

VAT is a value added tax provided for in the general taxation system (OSNO). Its essence is that organizations that sell goods, works, services (GWS) and wind up an additional price on their cost must transfer a certain part of the added amount to the budget.

This type of federal tax is regulated by Chapter 21 of the Tax Code of the Russian Federation. The object of taxation is the sale and import of GWS on the territory of the Russian Federation, and the rate in the general case since 2019 is 20% (0% - international transportation, goods in the field of space activities; 10% - sale of food products, newspapers, magazines, medical goods, etc. ., according to article 164 of the Tax Code of the Russian Federation).

VAT in purchases under 44-FZ

There are 2 stages where the tax is applied:

1. The price of the contract.

Order of the Ministry of Economy No. 567 dated 02.10.2013, which discloses the methods for determining the NMTsK, does not contain recommendations to include VAT in the NMTsK, but indicates that the cost must be brought into line with the terms of the planned purchase. Thus, if the subject of the order falls into the list of objects of taxation, the customer must include this fee in the NMTsK (operations that are not recognized as an object of taxation are given in part 2 of article 146 of the Tax Code of the Russian Federation).

At the same time, any supplier can take part in the auction, regardless of the legal form and taxation regime.

The question arises at what price to conclude an agreement if the winner is a person who is on special taxation regimes (simplified system, unified agricultural tax, imputed income, etc.) or an individual.

According to, when concluding a contract, it is indicated that its price is fixed and is determined for the entire period of execution of the contract, which is concluded on the terms stipulated by the notice, documentation and application. All of today, placed in the library of the Unified Information System, also contain an indication that the price should include all costs associated with the payment of taxes, fees and other payments.

Thus, the contract is concluded at the price proposed by the winner, regardless of whether the supplier is a VAT payer. Withholding by the customer of the cost of tax when paying will be illegal. This amount will be an additional income of the participant, which indicates a more favorable position for participants in the special. modes, compared with OSNO.

VAT in purchases under 223-FZ

The Law on Procurement by Certain Types of Legal Entities does not so strictly regulate the procedure for determining the NMCC and further concluding a contract. Art. 4 223-FZ only indicates that the notice must contain information about the NMTsK, the procedure for its formation (with or without the costs of paying duties, taxes and other obligatory payments). The customer must indicate how the proposals of participants in different taxation regimes will be compared.

There are two positions on the issue of evaluation of applications:

1. Valuation without VAT violates the principle of equality and cost-effective spending of funds (decision of the St. Petersburg OFAS Russia dated 12.08.2015 on complaint No. Т02-405/15, decision of the Khabarovsk OFAS Russia dated 30.09.2014 No. 157).

2. Valuation without VAT does not create unequal conditions for participants (Resolution of the Federal Antimonopoly Service of the East Siberian District dated May 15, 2015 No. F02-1709/2015 in case No. A33-10428/2014, Ruling of the Supreme Court of the Russian Federation dated April 11, 2017 in case No. 304- CG16-17592, A27-24989/2015).

Opposing points of view also exist when calculating the cost of a contract concluded with a supplier on a special regime. Reducing the price of the contract by the amount of VAT with the winner in most cases is recognized as illegal, however, there is a practice where the reduction in the case of the application of the simplified system by the executor of the contract is recognized as legal (decision of the Chelyabinsk OFAS dated 03.11.2016 on complaint No. 77-03-18.1 / 2016).

The lack of unity in law enforcement practice creates certain risks for customers and participants, so it is necessary to clearly indicate the requirements in the procurement regulations and documentation.

In the law and recommendations from the order of the Ministry of Economic Development of Russia dated 02.10.2013 No. No. 567 there is no direct indication of whether the customer should include VAT in the contract price. Customers are guided by the general principles of 44-FZ and the Tax Code (TC), from which the following three conclusions can be drawn.

VAT must always be included

If the object of the purchase is an object of VAT taxation, the customer is always NMC, taking into account value added tax. There is an exception to the rule - goods, works and services that are not subject to VAT. The list of objects is specified in Part 2 of Art. 146 and Art. 149 NK. Among them are:

• Land.
• Medical equipment.
• Works and services to improve the situation on the labor market.
• Performance of work by budgetary and autonomous institutions, as well as institutions at the expense of subsidies, etc.

If you won an electronic auction, and the customer posted a contract on the site, which does not say whether the price is with or without VAT, write a protocol of disagreements in response and indicate what needs to be supplemented or corrected.

Not including VAT in the NMC, the customer limits competition

By not including VAT in the cost of goods, the customer puts VAT-paying suppliers at a disadvantage. For example, if the customer does not indicate VAT at the NMC of the purchase, but the VAT payer wins, then a contract can only be concluded by deducting 18% from the winner's price:

• If you increase the final price by the amount of VAT, this will contradict paragraph 2 of Art. 34 44-FZ.
• And if you pay for goods without VAT - the Tax Code.

This position is expressed by the Ministry of Economic Development in a letter dated April 11, 2016 No. D28i-900. Withholding VAT when paying for the contract is unlawful, regardless of whether the winner of the purchase pays VAT or not.

You cannot add tax to the contract price after summing up

The price of the contract cannot be higher than the purchase proposed by the winner (clause 2 of article 34 44-FZ). 44-FZ allows, by agreement of the parties, to increase or decrease the amount of goods, but not more than 10%. At the same time, it is allowed to proportionally increase or decrease the amount of the contract (clause b, clause 1, part 1, article 95 44-FZ).

VAT in commercial bidding and in purchases under 223-FZ

Customers are not limited by law:

• They can set prices with or without VAT.
• They themselves set the rules by which applications are evaluated. For example, if bids are submitted by bidders who pay VAT and those who do not, their prices can be compared excluding VAT.

Rules for suppliers

In electronic auctions and requests for quotations, the participant with the minimum price offer wins. The price of the contract cannot be changed, so all taxes that the winner must pay must be included in the proposed price. Let's consider three situations.

Supplier - VAT payer

In this case, the procurement participant makes a price offer, which includes VAT. The customer fully pays the cost of the contract to the winner after the work is completed. The winner transfers VAT from this amount to the budget, as from any other transaction, and then takes it into account in the VAT return.

Supplier on a simplified taxation system

The supplier using the "simplified system" does not pay VAT and is in a better position than the participant on the DOS. For example, two quotation orders have been submitted. In one, the participant offered a price of “350,000 rubles. (VAT is not taxed on the basis of the application of the “simplified system”)”, and in the other - “389,400 rubles, including VAT”.

The winner is the participant who offered the lower price of the contract, that is, the participant in the special mode. At the same time, the price of goods offered by the second participant is actually lower than the price of the first participant (excluding VAT, it will amount to 330 thousand rubles).

Let's analyze three situations when the "simplifier" wins in the purchase with the price including VAT.

Situation 1. The customer takes into account in advance the possibility that the “simplifier” will win the purchase.

For example, he writes in the draft contract: “If the contractor is entitled to exemption from VAT in accordance with tax legislation, then the words “including VAT” are replaced by the words “VAT is not subject to”.

If the supplier who is not obliged to pay VAT wins, he will indicate the price without tax and provide documents for exemption from payment. Filling in the column “VAT is not provided” does not change the essential terms of the contract.

2. The customer indicated the price in the contract with the wording "including VAT" and asks the winner to allocate VAT as part of the price. Can it be done?

This can be done, but it will be unprofitable for the supplier, since the allocated VAT will have to be transferred to the budget (clause 5, article 173 of the Tax Code). That is, the cost of goods or services will decrease by 18% (for example, it will be 84,745 rubles. 76 kopecks instead of 100,000 rubles).

As mentioned above, it is also impossible to add VAT to the price - the amount in the contract cannot be higher than that proposed by the winner. We advise you to offer the customer to sign a contract for the same price, but without VAT. The customer cannot unilaterally reduce the contract price by the amount of VAT.

3. The customer has set the purchase price with VAT, separated the tax from the offered price and plans to transfer the amount to the winner minus VAT.

It is impossible to exclude VAT and reduce the price, since the price of the contract is fixed, unchanged for the entire duration of the contract. The same position is reflected in the ruling of the Supreme Court of the Russian Federation dated June 26, 2015 No. 306-KG15-7929.

Individuals and VAT

Individuals who are not registered as individual entrepreneurs do not pay VAT (Article 143 of the Tax Code of the Russian Federation). That is, an individual participant must not include VAT in their price offer, and the customer cannot require VAT to be included in the contract or invoice. From an individual, the customer must withhold only personal income tax, which he transfers to the budget. Individuals must take this into account when offering their price in the application.