Definicja secondary event

Co znaczy SECONDARY EVENT:

In Russia, a condition that you must fulfill so that you can:

Offset the input VAT you pay on a purchase Qualify for zero-rated VAT on a sale

On the purchases side, the first condition ("primary event") is that you must pay the vendor's invoice. This condition applies to all purchases.

Some kinds of purchases have a second condition, or "secondary event," attached to them. For example, when you purchase a new asset, you can only offset the input VAT after you pay the invoice and after you capitalize the asset.

On the sales side, export sales qualify for zero-rated VAT if you can prove that you have submitted all the required export documents to the state.