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| English | Russian |
| claim a VAT credit | принимать к вычету НДС (Acom pays the buyer £360 but isn't entitled to claim a VAT credit for this. | The exporter would claim a VAT credit from HMRC for the VAT paid on the purchase of the goods. Alexander Demidov) |
| disallowance of VAT credit | непризнание вычета по НДС (Disallowance of VAT Credit on purchases during the period Alexander Demidov) |
| exempt from VAT with credit | освобождён от НДС с правом возврата уплаченной суммы налога (mascot) |