Russia Tax Agency Posts Law Amending Procedure for Applying VAT for Transportation of Goods

July 11, 2024, 5:00 AM UTC

The Russian Federal Tax Service July 8 posted online Law No. 92-FZ, amending the procedure for applying VAT for the transportation of goods. The amendment specifies that various tax provisions do not apply to services provided by specific organizations for the transportation of goods exported from Russia, as well as to the transport and forwarding services of specific organizations when organizing the relevant transportation, if specific conditions are simultaneously met. The conditions include that the specified organizations: 1) must carry out transportation only within the country; and 2) are not described as carriers in the specific documents confirming the export ...

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