Tax Disputes in 2025: Current VAT Issues

FBK Legal's team has prepared an overview of current tax disputes concerning VAT calculation.

Our analysis highlights the following trends in court practice:

• Full transaction revenue recovery into Russia's budget with ‘artificial VAT’ claims initiated by prosecutors;

• Commencement of the 3-year period for claiming ‘input’ VAT deductions on contractor works;

• Favorable reversal for taxpayers regarding tax treatment of capital contributions;

• Impact of lease renewal on tenants' VAT liabilities for inseparable property improvements.

• VAT disputes remain critical for companies across all industries and sectors.

Full text available at the link.