Other current and non-current assets

12 Months Ended

Dec. 31, 2018

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Other current and non-current assets

14. Other current and non-current assets

	December 31, 2018		December 31, 2017
Other current assets
Prepayments and advances		4,778		4,049
Input VAT and other taxes recoverable		3,758		3,413
Other current assets		137		127
Total prepayments and other current assets		8,673		7,589

	December 31, 2018		December 31, 2017
Other non-current assets
Deferred assets from sale and lease back		241		273
Other non-current assets		389		485
Total other non-current assets		630		758

Generally in Russia, VAT related to sales is payable to the tax authorities on an accrual basis based upon invoices issued to the customer. VAT incurred on purchases may be reclaimed, subject to certain restrictions, against VAT related to sales.

Provision for advances issued of RUB 89 million, reversal of provision of RUB 11 million and provision of RUB 185 million were included in Administrative and other operating expenses in the consolidated statement of profit (loss) and other comprehensive income for the year ended December 31, 2018, 2017 and 2016.