The State Tax Service reminds that advance payments (prepayments) must be included in the taxable base in the period they are actually received, regardless of whether the shipment of goods or the provision of services has been completed.
Since sales tax applies to the sale of goods, works, or services paid for both in cash and non-cash, advances must also be reflected in tax reporting at the time of their receipt.
Thus, in reports on the unified tax and sales tax, all receipts, including advances, should be summed up in the corresponding lines to indicate the volume of revenue for the reporting period.
