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
