The Federal Tax Service gives explanations on the procedure for presenting of invoices by organizations transferred from the simplified taxation system to the general taxation system in 2005
In the Letter N MM-6-03/95@ of February 8, 2007, (document is in Russian) the Federal Tax Service of Russia explains, that if organization applied the simplified taxation system, and in accordance with not execution
of terms provided by clause 4 of article 346_13 of the RF Tax Code (document is in Russian), it was transferred to the general taxation system with the value-added tax and accordingly not presented invoices and the value-added tax to buyers on realization
of goods in October and November 2005, so such organization has no right to present invoices to buyers on goods loaded in October-November 2005 (except cases, when five-day term for presentation expired in December 2005).
