- 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.
