This letter states, in particular, that the current provisions of the Tax Code of the Russian Federation, in order to confirm the legitimacy of deducting VAT amounts on goods purchased for the performance of work, the place of sale of which is not recognized as the territory of the Russian Federation, the obligation to submit customs declarations (copies thereof) to the tax authority , confirming the export of such goods from the territory of the Russian Federation, is not provided.
Source: gov.ru
