Electronic Submission of VAT (Excise) Refund Applications: New Regulations

• Applications for the application of the declarative procedure for VAT (excise) refund can now only be submitted electronically
• The Ministry of Justice of Russia has registered the order of the Federal Tax Service of Russia dated 20.03.2024 No. ED-7-15/217@ approving electronic forms and formats of applications from taxpayers sent to the tax authority when applying for a declarative procedure for VAT (excise) refund
• The order introduces an electronic form of application for the application of the declarative procedure for tax refund, as well as a new type of document
• an application for the replacement of a bank guarantee and surety agreement
• Additionally, an electronic form of taxpayer application is added, which can be sent to the tax authority to obtain information on the release of the guarantor from obligations under a previously issued bank guarantee
• These changes expand the tools for electronic interaction between taxpayers and tax authorities, reducing their time and financial costs as paper correspondence is eliminated.

Source: nalog.gov.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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