Partial restoration of VAT based on the terms of a civil transaction - as a method of tax optimization

VAT is the most insidious Russian tax. With its own characteristics, strict requirements for supporting documents and endlessly changing rules for reflection in accounting registers and books of accounts.

With a special fiscal tracking system ASK VAT-2. And with large additional charges if something was overlooked, made a mistake or not taken into account.

In addition, like no other existing tax, it has a specific feature: after VAT is recognized as deductible - upon the occurrence of circumstances specified by law - VAT must be restored.

We need to remember this. And keep track of dynamically changing legal norms.

Let's discuss what we have on this topic today: when you should not forget about VAT restoration, and when this is not required. Risks and consequences. What is prescribed in the legislation and how practice has developed.

All cases of VAT recovery are given in the Tax Code. In paragraph 3 of Article 170 and Article 171.1. But in practice, everything is not so clear. Tax authorities interpret tax legislation broadly and often require the restoration of VAT in cases that are not even mentioned in the Code.

VAT on advances

According to the existing methodology, when accepting assets (goods, works, services) for accounting, or when returning an advance due to termination of a contract, VAT must be restored, previously accepted for deduction from the prepayment. These are more technical manipulations, understandable and not controversial.

Letter of the Ministry of Finance dated February 8, 2021 No. 03-07-11/7650 clarified the situation when an advance was issued for one product, but in fact, by agreement of the parties, another product was received as an advance payment. According to the Ministry of Finance, when replacing one product with another within the same transaction, the advance payment does not return. And despite the fact that a different product is indicated in the invoice for the advance payment, there is no need to restore VAT - which the tax authorities previously insisted on.

But do not confuse the replacement of goods with offset. In case of offset, the transaction is terminated. And the advance is considered returned. With all the ensuing consequences: 1) the seller on the date of offset can deduct the VAT that was accrued on the advances received and 2) the buyer, during offset, must restore the VAT if he accepted it for deduction upon prepayment. Letter of the Ministry of Finance dated April 1, 2014 No. 03-07-R3/14444 is about this.

Accounting

How to reflect the operation “VAT previously accepted for deduction has been restored” - the posting depends on the circumstances.

Option #1

In general, record the following entries in your accounting records:

• Dt 19 Kt 68-02 - VAT on property, property rights, intangible assets used in non-taxable transactions has been restored;
• Dt 20, 26, 44, 91-2 Kt 19 - the restored tax is included in the expenses of the corresponding category.

Prepare these postings if:

• the asset is used in non-taxable transactions;
• tax exemption received;
• a transition to simplified (special) tax regimes was carried out;
• budget subsidies and investments have been received.

Option No. 2

If the restoration needs to be carried out from the amount of the advance (prepayment), make the following entries:

• Dt 60, 70 Kt 68 - the tax on the advance amount has been restored.

Reflect this entry if input VAT was taken into account in full, forgetting about the deduction for the advance payment. And also if the counterparties returned the advance to you due to termination of the contract or change in its terms.

Option No. 3

If the cost of a product, work, or service was reduced as a result of receiving a discount from the seller, reflect:

• Dt 19 Kt 60 REVERSE - reflects the tax related to the discount;
• Dt 68-02 Kt 19 REVERSE - the amount of the declared deduction in the amount of tax related to the discount from the seller (supplier, contractor, performer) has been reduced.

If the decrease in value arose as a result of an accepted claim, reflect:

• Dt 76-2 Kt 68-02 - the tax was restored to satisfy the claim against the supplier, contractor, seller.

When is VAT required to be restored by law?

The situations are listed in paragraph 3 of Article 170 of the Tax Code. This:

1) Transfer of property (intangible assets and property rights) as a contribution to the authorized capital (or contribution to an investment partnership, share contribution of a cooperative or when replenishing the target capital of an NPO).

The company that received the assets has the right to deduct VAT recovered by the transferring party. Based on documents on the transfer of assets (with the allocation of the VAT amount).

VAT must be restored in the quarter in which the property is actually transferred.

2) The company switches to a special regime: simplified tax system, UTII or PSN (IP)

VAT should be restored in the quarter preceding the transition to the special regime. The restored amount of VAT can be recognized as part of other expenses when calculating income tax.

3) The company decided to apply the VAT exemption under Article 145 of the Tax Code.

The procedure for VAT recovery depends on the date of application of such exemption:

If the company applies the exemption from the first month of the quarter, VAT is restored in the previous quarter (before the start of the exemption). If the transition to the exemption is from the second or third month of the quarter, VAT should be restored from the current quarter.

The restored amount of VAT can be recognized as part of other expenses when calculating income tax.

4) The company received budget investments or subsidies to compensate for previously incurred expenses for the acquisition of assets and payment for work (or services).

5) The company's assets began to be used for transactions that are not subject to VAT - not subject to taxation, exempt from taxation, not recognized as sales for VAT purposes.

Non-VAT-taxable transactions and conditions are listed in Article 149, paragraph 2 of Article 146 of the Tax Code.

VAT is reinstated in the quarter in which assets began to be used in non-VAT-taxable transactions. The restored amount of VAT can be recognized as part of other expenses when calculating income tax.

In general, the amount of “input” VAT that the company previously declared for deduction is restored in proportion to the book value of the assets. Which is determined according to accounting data - taking into account accrued depreciation at the time of transition. Without taking into account revaluation.

A special procedure has been established for real estate and for adjusting VAT when receiving budget funds.

When the Tax Code requires VAT restoration

Situation 1. Transfer of property to another person

——————————— <*> The most common cases are given. In general, there are more of them, since the tax must be restored for any transfer of property that is not recognized as subject to VAT (Clause 1, 2, Article 146, paragraph 2, paragraph 3, paragraph 4, paragraph 2, Article 170 of the Tax Code of the Russian Federation). Let us note that at first glance it follows from the Tax Code of the Russian Federation that it is necessary to restore the VAT previously accepted for deduction when transferring property as a contribution under a joint activity agreement (Subclause 2, clause 3, clause 4, clause 2, Article 170, clause 1 clause 2 article 146, clause 4 clause 3 article 39 of the Tax Code of the Russian Federation). However, last year the Supreme Arbitration Court of the Russian Federation indicated that in this case VAT cannot be restored (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 22, 2010 N 2196/10). <**> According to the general rule, VAT on real estate must be restored in a special manner within 10 years, starting from the year in which depreciation began to be calculated on it. However, when transferring real estate, this procedure cannot be applied, since it leaves the organization and is not used in the future. Therefore, VAT on the residual value of real estate must be restored at a time.

Situation 2. Change of tax regime

——————————— <*> If you combine UTII and OSNO, then VAT must be restored in the manner discussed in situation 4. <**> According to the general rule, VAT on real estate must be restored within 10 years, and not at a time (Clause 6 of Article 171 of the Tax Code of the Russian Federation). However, this rule applies only to VAT payers. And since after the transition to the simplified tax system and the payment of UTII, the organization (entrepreneur) ceases to be a VAT payer, the tax on all real estate must be restored at once (Letter of the Ministry of Finance of Russia dated 06/05/2007 N 03-07-11/150).

Please note that the Tax Code of the Russian Federation also talks about the need to restore VAT on work and services (Subclause 2, clause 3, Article 170 of the Tax Code of the Russian Federation). However, VAT does not need to be restored for services, but for work it is necessary, but not always. Let me explain. The fact is that services are consumed in the process of their provision (Clause 5 of Article 38 of the Tax Code of the Russian Federation) and therefore cannot be used in the future. Indeed, on the date of signing the act on the provision of services, their cost is fully taken into account in expenses. But the results of the work performed can be used for a long time (Clause 4 of Article 38 of the Tax Code of the Russian Federation). If the cost of work performed after signing the acceptance certificate is fully taken into account in accounting expenses, then there is no need to restore the tax. It turns out that they are completely consumed. If the cost of work is not taken into account in accounting expenses or is partially taken into account, then VAT on the cost of this work will have to be restored. For example, when switching to a special regime, it is necessary to restore VAT on the cost of contract work for the construction of a building, which is listed as part of construction in progress in account 08 “Investments in non-current assets” (Instructions for using the Chart of Accounts). After all, when the building is completed and becomes a fixed asset, the result of all work performed will be used by the VAT defaulter. Please keep in mind that upon subsequent return to OSNO, previously restored VAT amounts on property that will again be used for activities subject to VAT cannot be deducted. As the Ministry of Finance explains, this is simply not provided for by the Code (Letters of the Ministry of Finance of Russia dated June 23, 2010 N 03-07-11/265, dated January 27, 2010 N 03-07-14/03). Situation 3. Use of property only in “VAT-free” transactions

——————————— <*> There is no need to restore VAT on real estate (Clause 6 of Article 171 of the Tax Code of the Russian Federation): (or) fully depreciated; (or) from the moment of commissioning of which 15 years or more have passed. <**> The Ministry of Finance insists that the gradual procedure for the restoration of VAT does not apply to all real estate objects, but only to those for which depreciation began to accrue after 01/01/2006 (Letter of the Ministry of Finance of Russia dated 04/13/2006 N 03-04-11 /65). This does not follow directly from the Tax Code of the Russian Federation. However, in the diagram we have given the procedure for restoring VAT, taking into account the requirements of the Russian Ministry of Finance.

Situation 4. Use of property in activities both subject to and exempt from VAT (for example, when combining OSNO and UTII)

Situation 5. Obtaining exemption from the duties of a VAT payer In this case, the tax previously accepted for deduction must be restored: - at a time in the quarter preceding the receipt of the exemption, according to the formulas given in situation 2 (Subclause 2, clause 3, subclause 3, clause 2 Article 170, paragraph 8 of Article 145 of the Tax Code of the Russian Federation): - on material and production reserves; — real estate objects for which depreciation began to accrue before 01/01/2006; — other fixed assets (not real estate); — intangible assets; - gradually - in the fourth quarter of each year (December 31) for 10 years, starting from the year in which depreciation began to accrue on real estate, for which depreciation began to accrue after 01/01/2006, according to the formula given in situation 3 (Clause 6 of Article 171 of the Tax Code RF). Some experts believe that if in the fourth quarter of the year you still apply the VAT exemption, then the previously deductible VAT on real estate does not need to be restored. Indeed, in this case, you are exempt from fulfilling your duties as a VAT payer, which means you do not have to calculate and pay tax. However, in this case, disputes with tax authorities are not excluded, and such a position will have to be defended in court. Situation 6. The buyer accepted for deduction of VAT on the advance payment transferred to the supplier (Subclause 3 of clause 3 of Article 170, clause 12 of Article 171 of the Tax Code of the Russian Federation) In this case, the value added tax must be restored at a time in the quarter in which (Subclause 3 Clause 3 of Article 170 of the Tax Code of the Russian Federation): (or) input VAT is subject to deduction on goods (work, services, property rights) for the supply of which an advance payment was made. The tax must be restored to the same amount as VAT on goods received from the seller (work, services, property rights) is accepted for deduction. It is indicated in the supplier’s shipping invoice (Letters of the Ministry of Finance of Russia dated 07/01/2010 N 03-07-11/279, dated 01/28/2009 N 03-07-11/20); (or) the advance payment was returned: (or) due to a change in the terms of the contract; (or) in connection with termination of the contract. Value added tax must be restored in the amount attributable to the returned advance.

Restoration of VAT on real estate

On real estate, VAT is restored not at once, but in equal shares over 10 years.

The 10-year period is counted from the year in which real estate depreciation began. And VAT needs to be restored only in those years when the property was used in non-VAT-taxable transactions. For other years (when the object was used in VAT-taxable activities), it is not possible to recover VAT. The technique is simple. Once you understand the examples, there will be no difficulties in the calculations.

If the property is fully depreciated or more than 15 years have passed since it was put into operation, there is no need to restore VAT on it.

Subsidies and VAT

The effect of received budget funds on the payment of VAT directly depends on the purpose of these subsidies.

1. If subsidies are received to reimburse (finance) expenses: a VAT tax deduction for goods (work, services) purchased through subsidies is not claimed. Or restored if previously accepted.
2. If subsidies are received to compensate for lost income: upon receipt they are included in the VAT tax base. VAT deductions for purchased goods (works, services) are recognized in the general manner and cannot be restored.
3. If subsidies are received to compensate for lost income when applying state-regulated prices or benefits to individual consumers in accordance with the law : such subsidies are not included in the tax base, VAT deductions for purchased goods (works, services) are recognized in the general manner and cannot be restored.

When adjusting (restoring) VAT upon receipt of budget funds, the calculation takes into account the type of reimbursed expenses (taxable or non-taxable), their volumes, the period of receipt, and the share of reimbursement of expenses through subsidies is calculated. Also a simple formula.

Write-off of assets: fixed assets, goods, materials

Until 2021, the issue of restoring VAT when writing off fixed assets, goods, and materials remained acute and controversial. But under the pressure of court decisions - most of them taken in favor of business - the regulatory authorities sharply changed their position to the opposite. (Bravo!). And they secured it with letters: Ministry of Finance dated March 2, 2021 No. 03-03-06/1/13389 and Federal Tax Service dated April 16, 2021 No. SD-4-3 / [email protected]

Arbitration practice over the years has clearly confirmed that when fixed assets are liquidated before the end of their useful life due to physical or moral wear and tear, or when goods or materials are written off, there are no grounds for VAT recovery. Since this is not provided for in paragraph 3 of Article 170 of the Tax Code.

The controllers butted heads for a long time, but finally agreed to this: Paragraph 3 of Article 170 of the Tax Code establishes cases in which tax amounts are subject to restoration. In cases not listed in paragraph 3 of Article 170, VAT amounts are not subject to recovery. (Quote from a letter from the Ministry of Finance)

You will not have to recover VAT in the event of an accident, fire, natural disaster or other loss of property due to circumstances beyond the control of the company. And also when the shelf life expires or due to natural loss.

It does not matter on what basis the assets were written off. The main thing is that they were purchased for VAT-taxable activities.

Also catch current letters from the Ministry of Finance of Russia dated May 15, 2021 No. 03-07-11/34572, dated March 15, 2021 No. 03-03-06/1/15834 and the Federal Tax Service dated May 21, 2015 No. GD-4- 3/ [email protected] /.

This is the general case, but the specifics may be different.

In the recent ruling of the Supreme Court dated December 21, 2021 No. 306-KG18-13567, a special clause was noted that the company does not lose the right to deduct VAT if the inability to use fixed assets is due to the occurrence of unfavorable events, and not the taxpayer’s refusal to conduct business.

For example, if fixed assets were liquidated voluntarily - for example, in connection with the cessation of any type of activity, or in connection with the liquidation of a company - the tax office may require VAT restoration.

And again the focus is on tax benefits

In their letters, the Ministry of Finance and the Federal Tax Service, including on issues of VAT restoration, refer to the position of the arbitrators given in paragraph 10 of the Resolution of the Plenum of the Supreme Arbitration Court dated May 30, 2014 N 33 “On some issues that arise in arbitration courts when considering cases related to the collection of tax for added value."

Controllers have changed tactics: all cases of asset write-off are now closely studied through the prism of unjustified tax benefits.

Now, for each fact of write-off of property, companies themselves have to prove that the disposal of assets was facilitated by circumstances beyond its control. And stock up on relevant documents and confirmations.

Tax authorities and courts are ordered to:

• evaluate the accuracy and completeness of the submitted documents on the disposal of property,
• investigate and take into account the circumstances of disposal, the nature of the taxpayer’s activities and the conditions of its business,
• take into account the compliance of the volume and frequency of disposal of property with the level usual for such activities,
• assess the likelihood of disposal of property for reasons specified by the company,
• evaluate the excessiveness of losses and the validity of the arguments presented.

All this must be taken into account and documents must be prepared to defend your position. If the tax authorities cannot prove that the company’s actions are aimed at obtaining an unjustified tax benefit, there will be no need to restore VAT when writing off assets.

And further. When writing off assets, courts pay attention to the completeness and correctness of supporting primary documents. Reliable evidence of damage, loss, evidence of their disposal. The bigger, the better.

What are these: orders to create commissions and conduct an inventory in connection with an event that resulted in damage or loss, acts of write-off, acts of damage, of combat, of breakdowns, of the occurrence of events, orders of approval of acts, inventory sheets, documents of disposal.

For write-off acts, you can use both unified forms, and you can develop and approve your own forms of primary documents in the order on accounting policies. From January 1, 2013, the use of unified forms is not mandatory, but the documents developed by the company - to be recognized as full-fledged primary ones - must contain the necessary details and information.

In what cases is VAT reinstated?

If a situation arises in which the taxpayer has carried out transactions for which, for one reason or another, VAT is not paid, the input tax on the services or work used in them, accepted for deduction up to this point, must be paid to the budget. This is required by the provisions of Article 170 of the Tax Code of the Russian Federation.

There are several reasons for tax reinstatement, including:

• transfer of property as a contribution, including to the authorized capital;
• sales of products outside the Russian state;
• purchase of inventory items for carrying out activities for which payment of tax is not provided;
• changes made to the taxation system, where payment of tax is not provided, after the acquisition of goods and their further sale without charging VAT;
• write-off of property disposed of due to marriage;
• disposal of goods that have passed their expiration date.

Write-off of accounts receivable

As a general rule, if the contractor returns the advance payment to the customer, he must restore VAT from the advance payment previously accepted for deduction.

But there are situations when the company paid an advance, but the contract was not fulfilled for various reasons and the advance was not returned. Accounts receivable are stuck.

So, the Ministry of Finance believes that when such a “debt” is written off, the VAT on the advance payment, previously accepted for deduction, must be restored. And he even issued a number of categorical letters on this topic: dated 06/05/2018 N 03-07-11/38251 and dated 06/23/2016 N 03-07-11/36478. The motive is this: the services were not provided and there is no right to a deduction for them.

Courts take a business position: The Tax Code does not contain provisions according to which, in the event of termination of a contract or non-fulfillment, the taxpayer is obliged to restore VAT on the amounts of a previously issued advance.

If you find yourself in such a situation, check out the useful resolutions: AS of the Volga District dated November 16, 2021 No. A65-27794/2015 and AS of the West Siberian District dated March 12, 2021 No. A27-27184/2016.

And if the reorganization

Who must pay VAT in the case when a legal entity created by separation (successor) receives assets from its predecessor upon creation under a transfer deed, and subsequently uses them in VAT-free activities.

According to the current legislation - the Tax Code - no one. The legal predecessor does not have to “restore” VAT. When transferring property, there is no obligation to restore VAT. And such a transfer itself is not recognized as an object of VAT taxation.

The legal successor also has no obligation to charge VAT or restore VAT: VAT is restored by the one who applied the deduction.

There are no legal opportunities to get hold of VAT restoration. But everyone knows that business willingly uses this legislative gap to optimize taxation, including in the well-known scheme for transferring property: when you need to sell property, but don’t want to pay taxes: you “transfer” the property to a new legal entity and sell a share in the authorized capital .

But the controllers have a different opinion. The position of the Ministry of Finance is expressed in letters dated May 3, 2021. No. 03-07-11/29894 and dated April 05, 2021 No. 03-07-11/20201. And it is categorical: if the legal successor uses the received assets for VAT-free transactions, he must restore the VAT accepted for deduction by the legal predecessor.

And the Supreme Court (determination dated October 17, 2014 N 307-KG14-1534, and regional courts on the side of taxpayers: Resolution of the Arbitration Court of the East Siberian District dated March 23, 2021 N F02-1379/2016, Resolutions of the Volga-Vyatka District Arbitration Court dated 27 February 2015 N A17-3124/2014, FAS of the North-Western District dated April 30, 2014 N A52-1617/2013, West Siberian District dated March 14, 2014 N A81-2538/2013, dated June 20, 2021 N A27 -15970/2016, Ural District dated February 25, 2014 N F09-495/14).

The courts' conclusion: the assignee should not restore VAT, since he did not claim the deduction. The obligation to restore VAT in the cases specified in paragraph 3 of Article 170 lies with taxpayers who previously accepted the tax as a deduction. Yes, that's logical.

But if the tax authorities prove the receipt of an unjustified tax benefit for the purpose of non-payment of VAT, reveal the control and interdependence of companies, establish the formality or absence of a business purpose for the reorganization, the judges will support the auditors. There is also such a ruling of the Supreme Court of the Russian Federation dated October 9, 2021. N 305-KG16-7109.

How to recover VAT during reorganization, and who should do it, is still a controversial issue. There is a strange opinion of the court, which, having assigned the obligation to restore VAT to the successor, motivated this by the fact that “ not a single norm of Ch. 21 of the Tax Code of the Russian Federation does not exempt an organization from VAT restoration when switching to a special regime solely on the grounds that before the transition the legal entity carried out a reorganization. A different interpretation of the legal norms would mean that in order to avoid the restoration of VAT when switching to a special regime, the taxpayer would only need to carry out a reorganization.” Yes, a strange interpretation of legal norms... Fortunately, I have found one such “original” solution...

It is possible that the issue of restoring VAT in connection with the reorganization will be resolved in the near future. Bill No. 720839-7 with large-scale changes to the Tax Code is currently under consideration in the State Duma. Among others, it is proposed to define a special procedure for the restoration of VAT amounts accepted for deduction by the reorganized organization: to assign the obligation to restore VAT to the successor in the event of a transition to special taxation regimes.

Or maybe this bill will not pass? Or will it be returned for revision? We keep it under control. Autumn session of legislators.

How to restore previously deducted VAT

VAT is recovered differently depending on the situation in which the recovery occurs. Let's look at each of them in detail:

1. Transfer of TAI in the form of a contribution to the management company. VAT is reinstated in the quarter in which the transfer is made. The tax must be restored in full amount of the previously made deduction, and for fixed assets (FPE) or intangible assets (IMA) - only in that part that relates to the residual value according to the following formula (1):

NDSvost = NDSpv × BalSTos,nma / PerSTos,nma,

Where:

VATvost - VAT payable to the budget;

VATspv - VAT accepted for deduction;

BalSTos,nma - residual (book) value of fixed assets, intangible assets;

PerSTos,nma - the initial cost of fixed assets, intangible assets.

When transferring TAI, the amount of this tax must be indicated in the transfer documents so that the successor can accept this tax as a deduction (letter of the Federal Tax Service dated 04/05/2017 No. 15-3-03/125, clause 11 of Article 171, Article 172 of the Tax Code RF).

1. Use of TMU in VAT-free transactions. VAT must be restored in the reporting period when the use of TMU in such operations begins. The tax must also be restored in the entire amount of the previously made deduction, and for fixed assets and intangible assets - only in that part that is proportional to the residual value (formula 1) (subclause 2, clause 3, article 170 of the Tax Code of the Russian Federation).
2. Changing OSN to special modes. Here, VAT must be restored already in the quarter that precedes the period of change in the tax regime. VAT must be restored on TMU, fixed assets, intangible assets and real estate, that is, on those assets that belong to the organization on the last day of the quarter before the transition to the special regime (letter of the Ministry of Finance dated January 12, 2017 No. 03-07-11/236). If in the future the company switches back to the OSN, and then again to the special regime, then the new VAT will be restored, which the organization accepted for deduction after the second change in the taxation regime. VAT on fixed assets and intangible assets is restored in the same way as in the two situations above.
3. Reducing the price or quantity of purchased TMU. VAT is restored in the quarter when one of the following events occurred: either a primary document for a change in the price/quantity of material goods or an adjustment invoice for these goods was received.
4. In the event that the supplier has transferred the goods for which an advance payment was previously made, or has returned the advance payment, VAT is restored in the full amount during the period of delivery or return.
5. When receiving investments from budgets of all levels to pay for expenses purchased by TMU or to pay VAT when importing TMU from abroad. The tax is restored in full (if the subsidy fully covers the above costs) or partially according to the following formula (2):

NDSvost = STps / STp,

Where:

STps - purchases of TMU made through investments from the budget;

STp - the total cost of purchasing TMU.

1. The use of TMU in transactions that are subject to a 0% VAT rate. There are several nuances here depending on the original purpose of acquiring TMU:

• TMU was immediately purchased for operations at a 0% VAT rate. The tax can be deducted only on the last day of the period when all the primary income has been collected to confirm the 0% rate (letter of the Ministry of Finance dated September 12, 2016 No. 03-07-08/53164). There are exceptions to this rule for fixed assets purchased for use in “zero” activities, not for resale: tax must be deducted immediately, during the period when the fixed assets are accepted for accounting (letter of the Ministry of Finance dated February 27, 2015 No. 03-07-08/10143) .
• TMU was purchased for activities at a rate of 10 or 18%, and later began to be used at “zero”. In the quarter when TMU was used in “zero activity”, VAT must be restored, and on the last day of the period when all the primary income was collected to confirm the 0% rate, it must be deducted again (clause 3 of article 172, clause 9 of art. 167 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated October 12, 2017 No. 03-07-08/66748).

It is worth noting that if after the restoration of VAT the TMU began to be re-applied in “non-zero” activities, then the deduction of the previously restored VAT for the organization is no longer possible (letter of the Ministry of Finance dated June 23, 2010 No. 03-07-11/265).