Our team informs you that the Ministry of Finance of Russia held a public discussion on April 29, 2021 on the issue of a bill amending Art. 165 of the Tax Code of the Russian Federation. According to the bill, VAT payers will be able to confirm the zero tax rate for international carriage of goods by sea or river vessels with documents that do not contain the marks of the customs authorities. Nowadays such marks are required.
The process of simplifying the confirmation of the 0% VAT rate was launched in connection with the implementation of the roadmap plan to transform the business climate in the export of goods and services.
If the bill is adopted, the new rules takes effect on January 1, 2023, but not earlier than a month after the official publication of the normative act and not earlier than the first day of the next VAT tax period
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