All monetary figures in advertisers’ accounts are listed before VAT:
all prices are shown without VAT on the bidding page (in other words, the prices shown are the auction bids)
bids and budget restrictions in automatic campaign management strategies are also shown without VAT
total remaining funds on an ad campaign’s balance are also displayed without VAT
VAT is added by the seller to the cost of services in accordance with the norms of tax legislation for each country. Total VAT is shown on a separate line in payment documents and documents confirming rendering of services.
Advertisers can view statistics for debited funds (both before and after VAT) in the Yandex.Direct interface. Just select the corresponding setting in the Statistics section.