Essence of Changes:
The resolution amends the procedure for providing social services to military personnel and their families, clarifying the mechanism for forming the contract price taking into account VAT. The main change concerns the possibility of increasing the contract price by the VAT amount if the service provider is a VAT payer or becomes one during the project implementation.
Structure and Main Provisions:
1. Changes are made to two procedures approved by Resolution No. 1050 dated 03.10.2023:
– Procedure for implementing the experimental social support project
– Procedure for using budget funds for this project
2. Key Innovations:
– The mechanism for calculating the contract price taking into account VAT has been clarified
– The possibility of adjusting the contract price if the service provider acquires VAT payer status has been added
– Clarifications have been made regarding the inclusion of VAT in the cost of services when using budget funds
Important Provisions for Use:
– The contract price is calculated taking into account the number of service recipients, person-hours, and the maximum hourly rate
– VAT is added to the price if the provider is a taxpayer
– The possibility of increasing the contract price by the VAT amount through contract amendments is provided
– Budget funds may include the VAT amount when paying for services to taxpayers
