Russia’s FNS Approves Registry Form for Zero VAT Rate Confirmation

• The Russian Federal Tax Service has approved a registry form to confirm the application of a zero VAT rate
• Starting January 1, 2025, a federal law allows a zero VAT rate for goods sold to foreign individuals that are exported from Russia and stored overseas
• To justify the zero VAT rate, an electronic registry must be submitted to the tax authority containing
• Information from the goods declaration previously used for exporting the goods
• Details from the payment document including the quantity and cost of the goods
• Information from the lease agreement or other document proving the taxpayer’s right to use the storage facility abroad
• The delivery address of the goods to the buyer who is a foreign individual
• The format and procedure for filling out this registry have been established by the Federal Tax Service

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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