New VAT payment rules for goods imported from the EAEU territory under an intermediary agreement

• From January 1, 2024, a new procedure for paying VAT will be implemented when importing goods from EAEU member states based on intermediary agreements.
• According to the new rules, the Russian commission agent will be responsible for paying VAT when a contract is concluded between a Russian buyer and a Russian commission agent acting on their behalf to purchase goods from a foreign supplier in the EAEU.
• The commission agent must transfer the tax no later than the 20th day of the month following the registration of the corresponding goods.
• If the commission agent acts on behalf of a foreign supplier from the EAEU who sells imported goods in Russia, the above procedure for VAT payment by the commission agent will apply from January 1, 2025.
• Until the above provisions come into force, the buyer-owner of the imported goods is the VAT payer when importing goods into Russia from EAEU member states based on an intermediary agreement.

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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