New Rules for Confirming 0% VAT Rate for Foreign Trade Participants
Key Changes
Starting spring 2025, exporters and transport companies will benefit from significant simplification of the 0% VAT confirmation procedure. The main innovation is the elimination of the mandatory requirement for customs stamps on shipping documents. Instead of submitting certified copies of documents, taxpayers will be able to file special electronic registers containing the necessary information with tax authorities.
Operations Covered by New Rules
The simplified procedure will apply to a wide range of foreign trade operations:
• International transportation by all modes of transport (rail, road, air, sea and river)
• Freight forwarding services
• Leasing of railway rolling stock and containers
• Pipeline transportation of oil, petroleum products and natural gas
How Electronic Registers Will Work
The tax service has developed a detailed system of electronic registers tailored to different types of transactions. Depending on the nature of the transaction, companies will need to complete:
• Registers based on customs declarations
• Specialized forms for pipeline transport
• Transportation registers categorized by mode of transport
• Shipping registers
Each type of operation has its own reporting form with a unique tax return code.
Benefits of the New System
The transition to electronic registers will provide several important benefits for businesses:
- Elimination of the time-consuming process of obtaining customs stamps on paper documents
- Reduced time for preparing reports
- Decreased paperwork volume
- Lower risk of errors in documentation
- Simplified desk audit procedures
Special Cases and Nuances
Special rules remain for certain categories of goods and services:
• Pipeline transportation of oil and gas follows a specific confirmation procedure
• Additional reporting forms are required for railway transportation
• Alternative registers are used when customs declaration is not required
Implementation Timeline and Transition Period
The new rules will take effect for tax periods starting after April 1, 2025. These changes are being implemented as part of a government program to optimize business conditions and stimulate export activities.
This reform continues the digital transformation of tax administration and reduces administrative barriers for foreign trade participants. The simplified 0% VAT confirmation procedures will be particularly beneficial for transport and logistics companies that handle large volumes of shipping documents daily. The new system will allow businesses to reduce costs and focus on developing export operations.
