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Recommended registries for confirming 0% VAT rate on export VAT

  • The Federal Tax Service (FNS) has developed recommended forms and formats for electronic registries to confirm the application of a 0% VAT rate for exports.
  • Starting from January 1, 2024, exporters only need to submit electronic registries with information from customs declarations and export contracts to confirm the 0% VAT rate, instead of the contracts and declarations themselves.
  • The FNS recommends the submission of these registries simultaneously with the VAT declaration for the first quarter of 2024.
  • The FNS has also provided guidelines on how to fill out and submit the recommended registries to the tax authorities.


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.


VAT news
VAT news