- 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.
