Under a construction contract, the contractor undertakes to build a specific object or to perform other construction works within the time period specified by the contract, and the customer undertakes to create the necessary conditions for the contractor to perform the work, accept their result and pay the stipulated price.
If the contract does not provide for advance payment of the work performed or its individual stages, the customer is obliged to pay the contractor the stipulated price after the final submission of works results, provided that the work is performed properly and within the agreed time, or with the consent of the customer ahead of schedule.
In practice, there are cases when the parties have not stipulated VAT in the contract. How to act in this situation.
Courts judge it from the following. If the contract does not explicitly indicate that the price set therein does not include the amount of VAT and otherwise does not follow from the circumstances preceding the conclusion of the contract, or from other conditions of the contract, then it is assumed that the price of work is calculated taking into account VAT. This position is formulated in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 05.30.2014 № 33 (p.17).