Russian President Vladimir Putin signed the federal law "On Amendments to Articles 164 and 165 of Part Two of the Tax Code of the Russian Federation." This is reported on the Kremlin's website.
The Law simplifies the procedure for taxpayers to confirm the validity of the application of the zero VAT rate in the provision of services for the international transportation of goods and freight forwarding services.
In particular, the requirement to have a mark of the Russian customs authority on the document on the basis of which goods were imported by road into the Russian Federation or exported by road outside the customs territory of the Eurasian Economic Union from the territory of Russia is canceled.
In accordance with the law, when goods are exported by rail outside the customs territory of the Eurasian Economic Union, an electronic register is submitted to the tax authorities containing information on the declaration of goods and information from the transport document on the basis of which such goods were exported.
When goods are imported by rail into the Russian Federation from the territory of a foreign state that is not a member state of the Eurasian Economic Union, an electronic register is submitted to the tax authorities, which must contain information about the transit declaration or declaration for goods, as well as information from the transportation document.
The law also establishes the deadlines for taxpayers to submit new types of electronic registers to the tax authorities and the procedure for the tax authorities to demand documents, information from which is included in such registers.
