Encyclopedia

Documents confirming the fact of purchasing grapes


Documents confirming the fact of purchasing grapes — such documents include a purchase and sale agreement concluded with a person who is the owner of the grapes grown on vineyards owned by this person either through ownership or another lawful basis, and for taxpayers using self-produced grapes — an excerpt from the grape plantation register, internal transfer invoice and (or) acts of receipt and delivery of such grapes between structural units of the organization1.

  1. Tax Code of the Russian Federation, as amended on 2023-04-28, Article 201, paragraph 4 // Official Gazette of the Russian Federation. 2000. No. 32. Item 3340. ↩

Laws with commentary

Codes and federal laws