The Federal Tax Service reminded the participants of foreign economic activity of the importance of timely confirmation of the right to apply the zero VAT rate. Regardless of the destination — export outside the EAEU or supply to the Union countries — the obligation to confirm remains. Otherwise, organizations will face tax charges at the general rate.
According to the current rules, companies have 180 calendar days from the date of shipment of the goods to prepare a package of documents confirming the export. The list of required papers depends on the type of transport used for transportation. If the goods are shipped to the EAEU countries, the period is the same — 180 days, counting down from the date of shipment.
A simplified procedure is in effect for goods exported outside the EAEU by road from April 1, 2025. Now the customs stamp is no longer required on the waybills. And when using the railway, it is necessary to send to the Federal Tax Service an electronic register with data from the declaration and transportation documents.
If confirmation of the zero rate is not provided within the established time frame, VAT is charged at the standard rate at the end of the quarter in which the deadline for submitting documents expired. This can lead to a serious tax burden on the exporter.
As for imports from the EAEU countries, the zero rate does not apply here. Companies are required to pay VAT in the amount of 20% or 10% (depending on the category of goods) no later than the 20th day of the month following the one in which the goods were registered. At the same time, a declaration on indirect taxes and an application for the import of goods are submitted. Only after confirmation of VAT payment can it be deducted.
The Federal Tax Service recommends using the online service "Exporter's Office" - you can not only get explanations, but also generate and send the necessary documents electronically. This approach simplifies compliance and reduces the risk of tax claims.
The tax service emphasizes that the zero rate is a right, not an automatic benefit. To use it, you need to document each operation.
