 ️ Court vs VAT in Rent: An Important Precedent for Small Businesses Story: An organization rented non-residential premises from a Municipal Unitary Enterprise (MUP). Later, the MUP was merged into an institution — the tax status of the landlord changed. And it decided that the tenant now had to pay VAT on top of the contract price. What did the court decide? Including VAT in the rent retroactively due to a change in tax status is illegal. The landlord cannot shift its tax consequences onto the counterparty. Practical takeaway for entrepreneurs: If you rent from a municipal/state entity — check whether the landlord's status has changed. If you were charged VAT on top of the contract after a reorganization, this is contestable. The contract price includes tax unless explicitly stated otherwise. Keep your contracts under control — ASI Biont AI agents will help you automatically track changes in counterparties and tax statuses. → https://asibiont.com/