The bill also provides for the possibility of VAT
exemption for individuals.
Deputies are considering a bill that will simplify the
receipt of a tax deduction in the form of a zero VAT rate for exporters of
A taxpayer who intends to receive zero export VAT is
obliged to prove:
– Sale of goods
outside the EAEU.
– Payment for the lease of a warehouse abroad of the
If the bill is passed, it will come into force on
October 1. Until that time, the Federal Tax Service must adjust the operation
of the Tax-3 AIS system.
The legislative innovations are aimed at increasing
export activity and creating a positive investment climate in the Russian
Draft Law No. 135666-8 “On Amendments to Articles
147 and 165 of Part Two of the Tax Code of the Russian Federation”