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Payment of indirect taxes when importing goods from a member state of the EAEU: clarifications from the Russian FTS

  • Indirect taxes on imported goods from a member state of the Eurasian Economic Union (EAEU) are collected by the tax authority of the importing country.
  • The tax base for value-added tax (VAT) is determined based on the date of registration of the imported goods and the cost of the acquired goods.
  • Along with tax payment, taxpayers must submit a tax declaration and various documents, including bank statements, transport documents, invoices, and contracts.
  • Minor errors, such as discrepancies between the invoice and the contract, will not be a sufficient reason to deny confirmation of tax payment.
  • Tags: taxes, fees, contributions, tax responsibility, tax control, VAT, practical situations, document verification, legal entities, EAEU, Russian Federal Tax Service (FNS).

Source: garant.ru

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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