Типовые бухгалтерские проводки по НДС: учет налога
02 July 2025 admin
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Дебет 60 (76) Кредит 68 — удержание НДС у иностранного партнера. Дебет 68 Кредит 51 — НДС, заплаченный налоговым агентом. Дебет 68 Кредит 19 — НДС налогового агента к вычету после его уплаты.
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