Ministry of Finance: Invoice can be, and the sale of goods, works or services are exempt from VAT

When the sale of goods, works or services exempt from VAT, you can create an invoice marked "Without tax (VAT)." Such an opinion was expressed by the Russian Finance Ministry experts in a letter dated 07.11.16 ¹ 03-07-14 / 64908.
From the provisions of subparagraph 1 of paragraph 3 of Article 169 of the Tax Code should be that taxpayers are not required to prepare an invoice when making transactions on the sale of goods (works, services) are not taxable (exempt from taxation) value added tax on the basis of Article 149 of the Tax Code . At the same time, the Tax Code does not prohibit to issue invoices in the commission of such operations.
On this basis, the Ministry of Finance believe that the sale of goods (works, services), are exempt from VAT, taxpayers can make the invoice marked "Without tax (VAT)." It would not be a violation of applicable law.