As a general rule, when providing transport and forwarding services provided on the basis of a transport expedition agreement, when organizing international transportation, a zero VAT rate is applied ( subclause 2.1, clause 1, article 164 of the Tax Code ). To confirm the application of the exemption, the taxpayer submits to the inspection the documents provided for by law, including copies of transport, shipping and (or) other documents confirming the export of goods outside the Russian Federation (import of goods into the territory of the Russian Federation).
Source: garant.ru
Latest Posts in "Russia"
- Rising Deficit Prompts Russia to Consider 2% VAT Increase
- Russia Considers Raising VAT to 22% Amid War Spending and Budget Deficit Concerns
- Lawmakers Propose Reducing VAT on Essential Goods to Lower Consumer Costs
- Parliament Suggests Lowering VAT on Essential Goods to Ease Consumer Burden
- Russian Government Extends VAT Payment Deadline for Catering Enterprises to December 1, 2025
