Guide on VAT reporting for import from EAEU countries: filling instructions, due date, and recommendations.

• Tax service prepared a memo on filling out reports for VAT deduction when importing goods from EAEU countries
• Indirect taxes paid on goods imported into one EAEU member state from another are subject to deduction
• VAT is accepted for deduction based on documents confirming payment after goods are accounted for and with corresponding primary documents
• Commissionaire is recommended to fill out a journal of received and issued invoices based on import and tax payment information
• Journal entries include operation code, registration number, seller name, total tax base, and total VAT amount
• Buyer reflects VAT paid by commissionaire when importing goods in purchase book
• Purchase book entries include operation code, registration number, commissionaire name, tax base, and VAT amount
• Tags: accounting, foreign organizations, taxes, tax agents, VAT, tax control, tax responsibility.

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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