The new Procedure does not require customs markings on transportation documents in order to apply a VAT rate of 0 percent in relation to transport and forwarding services, as well as services for the provision of railway rolling stock and (or) containers provided for in subclause 2.7 of clause 1 of Article 164 of the Tax Code of the Russian Federation.
The list of documents justifying the legality of applying a zero VAT rate when selling the above services, as well as services for the international transportation of goods, has been adjusted; the procedure for confirming the validity of applying a VAT tax rate of 0 percent and tax deductions when selling a number of works (services) has been clarified.
Document: Federal Law No. 92-FZ of April 22, 2024 “On Amendments to Articles 164 and 165 of Part Two of the Tax Code of the Russian Federation.”
The list of documents justifying the legality of applying a zero VAT rate when selling the above services, as well as services for the international transportation of goods, has been adjusted; the procedure for confirming the validity of applying a VAT tax rate of 0 percent and tax deductions when selling a number of works (services) has been clarified.
Document: Federal Law No. 92-FZ of April 22, 2024 “On Amendments to Articles 164 and 165 of Part Two of the Tax Code of the Russian Federation.”