Since 01.07.24, in order to confirm 0% VAT on transportation within the territory of the Russian Federation as part of international transportation, the carrier (freight forwarder) must be specified in international transportation or shipping documents.

Art. 164 of the Tax Code of the Russian Federation: taxation is made at a tax rate of 0% on the sale of services of organizations (individual entrepreneurs) for the transportation of goods exported (imported) from the territory of the Russian Federation (into the territory of the Russian Federation), as well as on the transportation and forwarding services of organizations (individual entrepreneurs) in the organization of such transportation, if the following conditions are simultaneously met:

  • these organizations (individual entrepreneurs) carry out transportation not only between points located on the territory of the Russian Federation;
  • these organizations (individual entrepreneurs) are listed as one of the carriers in transport, shipping and (or) other documents confirming the export of goods outside the territory of the Russian Federation (import of goods into the territory of the Russian Federation).

Since 01.07.2024, to confirm the 0% VAT rate under subparagraph 2.7, paragraph 1, Article 164 of the Tax Code of the Russian Federation, it is not required to provide a mark of the customs authorities on transportation documents.  Subparagraph 2.7, paragraph 1, Article 164 of the Tax Code of the Russian Federation applies to the following types of services:

freight forwarding services, as well as services for the provision of railway rolling stock and (or) containers, provided by Russian organizations or individual entrepreneurs, to carry out transportation or transportation by railway transport of exported (re-exported) goods specified in subparagraph 1 of this paragraph, provided that the point of departure and destination are located in the territory of the Russian Federation.

On 01.01.25, subparagraph 1.2 of paragraph 1 of Article 164 will become effective: the 0% tax rate will apply to the sale by Russian organizations or individual entrepreneurs to individuals of goods previously exported under the export customs procedure from the territory of the Russian Federation by such Russian organizations or individual entrepreneurs to the territory of a foreign state, shipped from a warehouse (premises) located in the territory of that foreign state.

The provisions of this subparagraph apply provided that goods sold to an individual are delivered to an address in a foreign state which is not a member state of the Eurasian Economic Union.  In order to confirm the validity of the application of the 0% VAT rate on such transactions, the tax authorities must receive a register in electronic form containing information from the goods declaration submitted to the Russian customs authority, under which the goods were previously exported under the export customs procedure from the territory of the Russian Federation to the territory of a foreign state, information from a document (invoice) for payment for the goods, including information on the quantity of goods and their value, information from a warehouse (premises) lease agreement or other document, and information from a warehouse (premises) lease agreement.