VAT-invoices signed by facsimile

VAT-invoices signed by facsimile

For a long time, the permissibility of signing VAT invoices by facsimile was disputed. Court verdicts contradicted each other and were supported with various arguments.

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However, recently the Supreme Arbitration Court published Decision № 4134/11 of 27 September 2011, which significantly enhances the tax risk that VAT will be denied if VAT invoices are signed by facsimile. 

 

The court took a formal approach and ruled that signing VAT invoice by facsimile contradicts the requirements of Federal Law № 129-FZ of 21 November 1996 “On accounting” and provisions of Article 169 of the Russian Tax Code.

 

As a result, the Supreme Arbitration Court concluded that input VAT substantiated by a VAT invoice signed by facsimile cannot be refunded. Therefore, accepting VAT invoices signed by facsimile creates tax risk and should be avoided.

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