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The Federal Tax Service has sanctioned the recommended forms and formats for registers, reinforcing the application of a 0% export tax rate.

The Federal Tax Service
Federal Law N 549-FZ, dated December 19, 2022, has revised the procedure for affirming the right to apply the zero tax rate of VAT on exports. These pertinent provisions of the law came into effect on January 1, 2024.

To ensure that the registers, as outlined in subparagraphs 1, 2, 4 - 6 of paragraph 1, paragraphs 2 and 2.1 of Article 165 of the Tax Code of the Russian Federation, can be submitted to the tax authorities concurrently with the VAT declaration for the 1st quarter of 2024, the Federal Tax Service has been dispatched with their recommended forms and formats.

Document: Letter of the Federal Tax Service of Russia dated January 18, 2024, N EA-4-15/440@ “On the registers provided for by paras. 1, 2, 4 - 6 p. 1, p. 2 and p. 2.1 of Art. 165 of the Tax Code of the Russian Federation”.