- Confirmation of zero VAT rate for exporters simplified from January 1, 2024
- Previously, exporters had to submit supporting documents in both paper and electronic form until December 31, 2023
- From January 1, 2024, paper documents are no longer required, and electronic registries containing information from goods declarations and contracts are sufficient for confirmation
- No need to obtain customs endorsements for shipment of goods by sea and river vessels
- The determination of the VAT tax base for exports is now the last day of the quarter in which the documents for confirming the zero rate are collected
- These amendments came into effect on January 1, 2024
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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