In a recent case ruling, the Russian Federal Arbitration Court of the North-West Circuit clarified the determination of the deadline for making an input VAT deduction claim. Under Russian VAT law, input VAT deduction claims may generally be made within three years as long as the supply has been registered in the taxpayer's tax accounting and the VAT invoice indicating the input VAT due has been received.
The case at hand involved the filing of an amended VAT return on 5 December 2012, for th…