- The Federal Tax Service (FNS) has developed recommended forms and formats for electronic registries to confirm the application of a 0% VAT rate for exports.
- Starting from January 1, 2024, exporters only need to submit electronic registries with information from customs declarations and export contracts to confirm the 0% VAT rate, instead of the contracts and declarations themselves.
- The FNS recommends the submission of these registries simultaneously with the VAT declaration for the first quarter of 2024.
- The FNS has also provided guidelines on how to fill out and submit the recommended registries to the tax authorities.
Source: glavkniga.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.
