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What is the VAT rate applicable for international shipments?

The Ministry of Finance explained the features of applying the zero VAT rate for the provision of services for the international transportation of goods and freight forwarding services.

As explained by specialists of the financial department, the list of services for the international transportation of goods, as well as freight forwarding services, subject to VAT at a rate of 0 percent, is established by subparagraph 2.1 of paragraph 1 of Article 164 of the Tax Code of the Russian Federation. Services from this list can be provided by Russian taxpayers on the basis of transport expedition agreements when organizing international transport of goods between points of departure and destination, one of which is located in Russia and the other outside it, including in the Republic of Belarus.

The zero rate of value added tax is applied when submitting to the tax authorities supporting documents established by paragraph 3.1 of Article 165 of the Tax Code.