В РБ и РФ методы одинаковы с 2000 г. Примеров много

As background, a Russian VAT taxpayer calculates its net
VAT liability under the “credit method”. This means that a
taxpayer is allowed to reduce its VAT liability on its taxable
sales of goods, works and services by VAT paid by the
taxpayer on purchases of goods, works and services in
Russia, and VAT paid by the taxpayer on imports of goods
into Russia.
http://www.iclg.co.uk/khadmin/Publications/pdf/537.pdf