Understanding VAT deduction for goods imported from EAEU countries by intermediary: explained by FNS.

• VAT deduction when importing goods from EAEU countries by an intermediary is explained by the FTS
• VAT paid by a commission agent when importing goods into Russia from an EAEU member state can be deducted by the principal after the goods are accounted for
• The commission agent is advised to fill out a journal of received and issued invoices based on information in the import declaration and tax payment confirmation
• Specific details for filling out the journal include codes, invoice numbers, seller names, total value of goods, and VAT amounts
• The buyer reflects VAT paid by the commission agent in the purchase book with specific details such as operation codes, invoice numbers, agent names, and VAT amounts
• The buyer can deduct the VAT amount in the current tax period
• The information is sourced from a letter from the FTS dated 04.04.2024 No. SD-4-3/3936

Source: glavkniga.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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