L.A. Elina, economist-accountant

Import from the EAEU and import VAT

How to pay VAT when importing goods within the framework of the new economic union of Russia, Belarus, Kazakhstan and Armenia

Treaty on the Eurasian Economic Union(signed in Astana on May 29, 2014) (hereinafter referred to as the Treaty on the EAEU)

Since January 2015, the Eurasian Economic Union includes Russia, Belarus, Kazakhstan and Armenia Treaty on the EAEU; Art. 1 of the Treaty on the accession of the Republic of Armenia to the Treaty on the EAEU (signed in Minsk on October 10, 2014). In the near future, Kyrgyzstan may also join the EAEU.

It is the Treaty on the EAEU that now regulates the payment of VAT on the export and import of goods, works and services in mutual trade between Russia, Belarus, Kazakhstan and Armenia Art. 72 of the Treaty on the EAEU; Appendix No. 18 to the Treaty on the EAEU (hereinafter referred to as Appendix No. 18). In general, the taxation procedure remained the same as previously applied when trading between the countries of the Customs Union - Russia, Belarus and Kazakhstan. VAT is calculated based on the country of destination.

But in 2015, new features appeared that must be taken into account when working with counterparties from the EAEU countries. They are connected not only with the new Treaty on the EAEU, but also with internal Russian changes.

In this article, we will look at the general procedure for paying VAT when importing goods to Russia from other EAEU countries, and also pay attention to the features that have appeared this year.

We will consider the simplest transactions for the purchase and sale of goods - without the participation of commission agents and agents.

VAT on imports is paid regardless of the tax regime

We wrote more about paying VAT when selling goods through a branch located in one of the EAEU countries, using Kazakhstan as an example, in an article published:

Organizations and entrepreneurs, regardless of the tax regime applied when importing goods into Russia from Belarus, Kazakhstan and Armenia, must pay VAT to the Russian budget on the cost of goods imported into clause 1 art. 72 Treaty on the EAEU. There are exceptions to this rule. So, you do not have to pay import VAT if:

• <или>goods are not subject to taxation (exempt from taxation) when imported into Russia;
• <или>goods are imported by an organization in connection with their transfer within one legal entity clause 6 art. 72 Treaty on the EAEU. For example, the goods are transferred by the Russian parent organization to its own branch located in another EAEU country. In this case, the buyer who purchased the goods from the branch will have to pay import VAT (as when importing goods from Russia) to the budget of his country. And a Russian organization, having received from the buyer an application for payment of indirect taxes with a mark from his tax office, will be able to qualify for the export VAT rate.

ATTENTION

Both simplifiers and UTII payers must pay VAT when importing goods from the EAEU countries.

Import VAT must be paid to the tax service (and not to customs - as when importing goods from other countries outside the EAEU) Clause 13 of Appendix No. 18.

Import VAT must be calculated on the date of registration of imported goods. The tax is calculated on the value of goods, which is defined as the transaction price payable to the supplier under the terms of the contract Clause 14 of Appendix No. 18.

If the cost of goods is expressed in foreign currency, it must be converted into rubles at the Central Bank exchange rate on the date the goods were accepted for accounting. Clause 14 of Appendix No. 18.

The VAT rate is determined in the same way as for the sale of goods within Russia (with the exception of cases of import of goods that are exempt from taxation upon import) pp. 5, 6 tbsp. 72 Treaty on the EAEU.

The accrual of import VAT is reflected by posting to the debit of account 19 “VAT on acquired values” and the credit of account 68 “Calculations for taxes and fees” (sub-account “Calculations for VAT”).

ATTENTION

As before, the declaration on indirect taxes must be submitted to the Federal Tax Service no later than the 20th day of the month following the month of registration of goods imported from the EAEU countries.

After importing goods into Russia, no later than the 20th day of the month following the month in which the imported goods were registered, you must:

• pay import VAT to the inspectorate (or submit an application for offset of the existing overpayment for another federal tax - in such a way that by this date the inspectorate has either made an offset or made a decision to refuse and you have time to pay the tax). The procedure for offsetting the amounts paid against the import VAT debt is the same as when offsetting other taxes paid upon sales on the domestic Russian market. clause 19, sub. 2 clause 20 of Appendix No. 18.

Let us remind you that, as a general rule, the tax authority is given 10 working days from the date of receipt of the application from the taxpayer to make a decision on the offset. clause 6 art. 6.1, paragraph 4 of Art. 78 Tax Code of the Russian Federation;

• submit a declaration on indirect taxes to the inspectorate. This declaration has nothing in common with a regular VAT return; they have different forms, filing deadlines and periods for which they are compiled. Clause 20 of Appendix No. 18.

The old indirect tax declaration form, approved back in 2010, is currently in effect. Order of the Ministry of Finance dated July 7, 2010 No. 69n

Together with the declaration on indirect taxes, you must submit Clause 20 of Appendix No. 18:

• application for import of goods into the form was approved by the Protocol on the exchange of information dated December 11, 2009 (as amended on December 31, 2014) (hereinafter referred to as the Protocol):

• <или>four copies on paper + electronic version of this application;
• <или>only an application in electronic form if it is signed with an electronic digital signature.

ATTENTION

Update the goods import application form in your reporting and accounting software.

Please note that as of January 1, the application form has changed slightly. In particular, the signature of the chief accountant has been removed. The electronic format of this application has also changed. Order of the Federal Tax Service dated November 19, 2014 No. ММВ-7-6/590@;

• a copy of a bank statement confirming payment of indirect taxes on imported goods.

If you had an overpayment, which you offset against import VAT, then a bank statement is not needed;

• copies of transport (shipping) documents confirming the movement of goods (if they were issued);
• copies of invoices issued by the seller upon shipment of goods.

If the seller does not have to prepare an invoice (for example, if he is a VAT evader), then another document must be submitted to the inspectorate confirming the value of the goods in subp. 4 clause 20 of Appendix No. 18. Tax authorities will not require an invoice if the seller of the goods is a taxpayer of a country outside the EAEU;

• a copy of the agreement/contract on the basis of which the goods were purchased, and a copy of the intermediary agreement (if one was concluded);
• in some cases - an information message about the purchase of imported goods in pp. 13.2-13.5, sub. 6 clause 20 of Appendix No. 18. In particular, such a message will be required when the goods are purchased from a counterparty from one EAEU country (for example, from a seller from Armenia), and the goods are imported from the territory of another EAEU country (for example, exported from Kazakhstan a) clause 13.2 of Appendix No. 18. The message is drawn up and signed by the counterparty from whom the goods are purchased - he indicates in the message the details of the counterparty, contract and specifications. Please note that such a message is necessary if the required data is not in the contract. A message not written in Russian requires a translation.

Instead of paper copies of documents attached to the indirect tax return, you can send to the inspectorate electronic versions of the required documents (according to formats approved by our tax service), signed with an electronic signature Clause 20 of Appendix No. 18.

Import VAT - deductible or expense, but not for everyone

If during the desk audit the inspection did not reveal any inconsistencies, it must, within 10 working days from the date of submission of the application:

• <если>the application was submitted on paper - stamp three copies of it with a tax payment stamp and return it to you clause 6 of the Rules for filling out the application,. You keep one copy and give the other two to your seller;
• <если>the application was sent to the inspectorate electronically and was signed with an electronic signature, then the inspection will send you electronically a document confirming the payment of indirect taxes (exemption or other fulfillment of tax obligations). In this case, you will need to send to your seller in paper or electronic form (if electronic document flow has been established between you):

• a copy of the application you submitted to the inspection;
• a copy of the document received from the inspection confirming payment of import VAT.

VAT payers can deduct paid import VAT if the imported goods are intended for use in a VAT-taxable transaction x clause 26 of Appendix No. 18; clause 1 art. 172 Tax Code of the Russian Federation.

To do this, you need to register an application for the import of goods in the purchase book and indicate in it the details of documents confirming the payment of import VAT para. 3 subp. “e” clause 6 of the Rules for maintaining a purchase book, approved. Government Decree No. 1137 dated December 26, 2011.

Import tax is included in expenses if the buyer:

• <или>applies the “income-expenditure” simplification or pays the Unified Agricultural Tax as a separate expense subp. 8, 22 p. 1 art. 346.16, paragraph 2 of Art. 346.5 Tax Code of the Russian Federation; Letters of the Ministry of Taxation dated October 13, 2004 No. 22-1-15/1667; Federal Tax Service for Moscow dated August 3, 2011 No. 16-15/075978@;
• <или>applies a general taxation regime and goods are intended for VAT-free transactions - as part of the cost of imported property and clause 2 art. 170 Tax Code of the Russian Federation.

Payers of UTII and simplifiers who have chosen the object “income” do not take into account the VAT paid upon import.

We adjust the import VAT base

Rules have appeared for adjusting import VAT and reflecting it in reporting and pp. 21, , 24 applications No. 18.

SITUATION 1. Poor-quality or incomplete imported goods are returned in the month in which they were registered.

In this case, the indirect tax return does not need to reflect the import of returned goods at all. But such a declaration must be accompanied by additional documents (in paper or electronic form) confirming the return of goods and explaining the reason for such a return:

• a claim agreed upon by the parties to the contract;
• documents for further operations with defective or incomplete goods, in particular:

• <или>acts of their acceptance and transfer - if the goods were not transported;
• <или>transport/shipping documents - when transporting returned goods;
• <или>acts of destruction - if the parties agreed that low-quality goods cannot be returned.

SITUATION 2. Poor quality/incomplete goods are returned after the month in which they were registered.

Then you must submit to the inspection an updated declaration on indirect taxes and documents confirming the return of the goods and the reason for this (as in the previous situation). The following must also be attached to the updated declaration:

• <если>only part of the goods is returned - an updated statement of import and payment of indirect taxes. The specifics of its preparation are now spelled out in the order of filling out an application for the import of goods into approved Protocol (as amended on December 31, 2014);
• <если>the goods are returned in full - an information message about the details of the previously submitted application (drawn up in any form, it must indicate that the goods, upon import of which a certain application was filled out, have been returned to the seller).

In both the first and second situations, after reducing the import VAT by the same amount, it is necessary to restore the VAT previously claimed for deduction. This must be done in the quarter in which the defective goods were returned. Clause 23 of Appendix No. 18. Consequently, when returning imported goods, it is not necessary to clarify the usual VAT declaration, even if the goods are returned to the supplier after a rather long time.

SITUATION 3. The cost of imported goods has increased.

In this case, the base for the purpose of paying import VAT for the difference between the changed and previous value of imported goods should also increase. No later than the 20th day of the month following the month in which the price of goods increased, you must:

• pay additional import tax;
• submit another declaration on indirect taxes (not updated, but a new one - for the current month). If in the month of the increase in the price of previously imported goods you imported other goods from the EAEU countries, all transactions can be reflected in one indirect tax declaration.

It must, among other things, reflect the difference that has arisen due to an increase in the price of goods. To justify this amount, the following must be attached to the declaration:

Application for import of goods indicating the difference between the changed and previous prices. It is submitted in the same order as the original one - on paper (in four copies) and in electronic form or in electronic form, signed with an electronic signature. Features of drawing up a corrective statement are fixed in the order in which it is filled out approved Protocol (as amended on December 31, 2014);

An agreement or other document confirming an increase in the price of the goods;

Adjustment invoice (if it was issued by the seller).

Once you have paid the import tax, it can be deducted, but only if you plan to use the goods in a VAT-taxable activity.

SITUATION 4. The cost of imported goods has decreased.

This is possible when the parties agree to reduce the cost of goods, for example, due to the identification of deficiencies in them. However, Appendix No. 18 to the Treaty on the EAEU does not stipulate any special rules to reflect the decrease in the value of imported goods. This is how Ministry of Finance specialists commented on it.

FROM AUTHENTIC SOURCES

Leading Advisor to the Indirect Taxes Department of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

“Reducing the tax base on imported goods after they are accepted for accounting is not provided for by the current Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, and providing services.

It was assumed that after paying VAT when importing goods from the EAEU countries, the entire amount is fully deductible or, in some cases, included in expenses taken into account for taxation, so there is no point in first adjusting the tax base for imports downwards, and then restoring tax deductions for VAT ".

As we can see, with this approach, VAT payers who purchased goods for VAT-taxable transactions really benefit: inspectors do not question the possibility of deducting input VAT accrued before the reduction in value. Thus, the absence of recalculation will not affect tax obligations in any way and there is no need to submit any updated declarations or make adjustments to current reporting.

However, those who do not have the right to deduct VAT would probably prefer to recalculate the import tax - this is more profitable from a tax point of view. After all, if you adjust your import VAT obligations, you can return (offset) 100% of the difference from the budget, for example, 18,000 rubles. when the value of imported goods decreases by 100,000 rubles, taxed at a rate of 18%. And if there is no adjustment, then:

• <или>the income tax paid will be less by only 3,600 rubles. (18,000 rubles x income tax rate of 20%) compared to the tax calculated without reducing the tax base for VAT in the amount of 18,000 rubles;
• <или>simplifications with the “income-expenditure” simplified tax system can reduce the tax base by a maximum of 2,700 rubles. (RUB 18,000 x tax rate 15%);
• <или>with the “income” simplification, as well as with the use of UTII, the unadjusted VAT is simply lost.

But whether inspections will accept updated statements due to a decrease in the value of goods, as well as updated declarations, time will tell. The EAEU Treaty does not directly prohibit importers from submitting such documents (although they do not directly allow this).

Note that the indirect tax declaration that importers must fill out has still not been updated. We hope the IRS will fix this soon.

And in one of the next issues we will tell you what exporters of goods to the EAEU countries should pay attention to.

Inspectorate of the Federal Tax Service No. 14 for Moscow, in compliance with the letter of the Federal Tax Service of Russia for Moscow, sends you information dated 07/01/2015 No. ZN-4-17/11507@ “On electronic document flow when submitting applications for the import of goods and payment of indirect taxes” :

The Federal Tax Service, in order to improve the electronic document flow between taxpayers and tax authorities when they submit applications for the import of goods and payment of indirect taxes, reports the following.

The mechanism for payers to submit applications in the form of an electronic document began working on January 1, 2015. Its preparation was initiated by payers and took several years, but in practice implementation is slow. It should be noted that tax authorities are interested in its speedy implementation, since this reduces resources for servicing payers.

According to the second paragraph of paragraph 20 of the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, providing services, which is Appendix No. 18 to the Treaty on the Eurasian Economic Union of May 29, 2014, the taxpayer is an importer of goods from states - members of the Eurasian Economic Union, simultaneously with the tax return, are required to submit an application for the import of goods and payment of indirect taxes (hereinafter referred to as the Application) on paper (in four copies) and in electronic form, or an Application in electronic form with electronic (electronic digital) signature taxpayer.

If an Application is submitted electronically with an electronic (digital) signature of the taxpayer, he does not have to submit the Application on paper. Submission of the Application in this manner is carried out through an electronic document management operator via telecommunication channels (hereinafter referred to as TKS) using an enhanced qualified electronic signature of the taxpayer.

It should be noted that based on the results of checking the Application submitted in this way, the taxpayer is immediately sent a message through the TCS about the marking of the tax authority or a notification about the refusal to put a mark for transferring it through the TKS.

In accordance with paragraph three of paragraph 6 of the Rules for filling out applications for the import of goods and payment of indirect taxes (Appendix 2 to the Protocol on the exchange of information in electronic form between the tax authorities of the member states of the Eurasian Economic Union on the paid amounts of indirect taxes), the taxpayer sends on paper or in electronic form to the taxpayer - exporter, copies of the application drawn up by him and a message about the marking of the tax authority, confirming the fact of payment of indirect taxes (exemption or other procedure for fulfilling tax obligations).

In this case, the taxpayer does not need to contact the tax authority in order to receive an Application with the marks of the tax authority for its subsequent sending to the exporter.

Since January 1, 2015, the Federal Tax Service has introduced a mechanism for payers to submit applications in the form of an electronic document between taxpayers and tax authorities when they submit applications for the import of goods and payment of indirect taxes.

According to the second paragraph of paragraph 20 of the Protocol on the procedure for collecting indirect taxes and the mechanism for monitoring their payment when exporting and importing goods, performing work, providing services, which is Appendix No. 18 to the Treaty on the Eurasian Economic Union of May 29, 2014, the taxpayer is an importer of goods from states - members of the Eurasian Economic Union, simultaneously with the tax return, must submit an application for the import of goods and payment of indirect taxes (hereinafter referred to as the Application) on paper (in four copies) and in electronic form, or an Application in electronic form with an electronic (digital) signature taxpayer.

If an Application is submitted electronically with an electronic (digital) signature of the taxpayer, he does not have to submit the Application on paper. Submission of the Application in this manner is carried out through an electronic document management operator via telecommunication channels (hereinafter referred to as TKS) using an enhanced qualified electronic signature of the taxpayer.

It should be noted that based on the results of checking the Application submitted in this way to the taxpayer under the TCS, a message is generated within the established time frame about the marking of the tax authority or a notification about the refusal to put a mark for transferring it through the TKS.

In accordance with paragraph three of paragraph 6 of the Rules for filling out applications for the import of goods and payment of indirect taxes (Appendix 2 to the Protocol on the exchange of information in electronic form between the tax authorities of the member states of the Eurasian Economic Union on the paid amounts of indirect taxes), the taxpayer sends on paper or in in electronic form to the taxpayer-exporter a copy of the application drawn up by him and a message about the marking of the tax authority, confirming the fact of payment of indirect taxes (exemption or other procedure for fulfilling tax obligations).

In this case, the taxpayer does not need to contact the tax authority in order to receive an Application with the marks of the tax authority for its subsequent sending to the exporter.

One of the mandatory conditions for carrying out activities related to the import of goods from the EAEU countries is the registration of an application for the import of goods, as well as payment of VAT. The correct completion of this document is of great importance for both importers and importers, as this directly affects the size of their tax obligations.

The tax authorities of the states that are members of the EAEU exchange information regarding the amounts of indirect taxes that were transferred to state budgets. The nuances of this exchange are regulated by a special Protocol on Information Exchange, which establishes the form of the above-mentioned application.

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The application is completed by the goods importer in order to confirm the fact of import and deduct VAT on imports. This gives the exporter the opportunity to use.

Main nuances

Reference to legislation

The importer's obligation to submit an application along with the tax return is spelled out in the Protocol regulating the procedure for collecting indirect taxes and the mechanism for monitoring how they are paid.

According to the rules specified in this protocol, the importer must also send the completed application, along with confirmation of payment of indirect taxes received from the tax authority, to the exporter.

EAEU service

In a letter dated June 18, 2019, the Federal Tax Service clarified the procedure for confirming that the application of a zero VAT rate for the export of goods to the EAEU is justified.

In accordance with the fourth paragraph of the above protocol, exporters should submit, along with the tax return, either an Application with a mark from the tax service of the country to which the goods were sent, or a List of applications in the form in accordance with Appendix No. 1 to the Order, which contains the details of the Applications given which were reported to the Russian tax authorities.

It is quite simple to check whether information on the Application has been received, since for this purpose there is a special service developed by the Federal Tax Service, which is called “EAEU: Application for the import of goods and payment of indirect taxes.”

What to rely on

The main regulations that should be followed in this matter are the agreement on the principles of collecting indirect taxes on exports/imports between the countries of the customs union and the corresponding protocol regulating the procedure for collecting indirect taxes and the mechanism for monitoring how they are paid.

The deadline for filing a tax return and paying VAT is until the 20th day of the month following the moment of acceptance of registration of imported goods. At the same time, an application must be submitted electronically and in four copies on paper. Within a two-week period, the tax committee reviews this application and makes the necessary marks.

Features of the sections for applications for the import of goods and payment of indirect taxes

Section 1 is completed by the buyer of the goods. Information about him and about who sold the goods should be indicated here. If the seller is an individual, not a legal entity, then information about him must also be present.

The amount of indirect taxes is determined on the basis of data entered in a special table.

Completing Section 3 is required in strictly specified cases:

• when operations related to the sale of certain goods to the buyer by the seller are not subject to indirect taxes in the latter’s state due to the fact that the place of sale of these goods is not considered the territory of this state;
• when the buyer receives the goods through an agent, commission agent or attorney;
• when imports are carried out between member states of the EAEU, but on the basis of an agreement between persons, one of whom is a taxpayer of the countries of this union, and the other is a taxpayer of another country not included in the EAEU.

The need to fill out the Appendix to the application arises in cases where more than three persons are involved in the delivery of goods.

The application for the import of goods and payment of indirect taxes must have the first section completed, namely the following lines:

Information regarding the quantity and price of the goods that were imported, as well as calculated taxes, must be entered in the table of the first section line by line.

Data on goods for which different VAT rates are provided, and goods for which unequal units of measurement are used must be entered in separate rows of the table. In addition, different table rows are used for goods that were imported under different shipping documents.

Detailed Reservations

Conditions for marking papers

Tax authorities must put a mark in the second section of the application, which includes:

• signature and full name of the person responsible for making this mark;
• the date it was done;
• signature with the full name of the head of the tax authority or his deputy;
• the seal of the tax authority, which certainly indicates its name.

One form remains the tax form, and three more are handed directly to the taxpayer or the person representing him. Next, the importing taxpayer sends two of these copies to the exporting counterparty in order to confirm the validity of applying the zero VAT rate.

If there are errors in the application

The application for the import of goods and payment of indirect taxes can be withdrawn by the taxpayer if he discovers an error there. He must correct it and submit the document again to the tax committee, which double-checks everything and puts down the necessary marks.

If the error was identified by the tax office itself, it refuses to confirm the application to the taxpayer, indicating the errors that occur, as well as recommendations for eliminating them and providing a new copy of the application.

Additional documents

In addition to the application itself, the preparation program for which is on the Federal Tax Service website, the taxpayer must attach the following documents to the declaration in 2019:

• a bank statement indicating that VAT has been paid;
• transport/shipping documents that confirm the fact of movement of goods to Russia from the Customs Union countries;
• invoices, the filling of which is required upon shipment of goods;
• an agreement serving as the basis for the import of goods into Russia;
• message from the supplier about the person from whom the product was purchased;
• commission, guarantee or agency agreements, if any have been concluded;
• an agreement, the execution of which required the acquisition of imported goods under one of the above-mentioned agreements.

Providing original documents, with the exception of the application, is optional, since it is enough to make copies of them and have them certified by the manager or chief accountant with the organization’s seal.

Paper or electronic format

According to the rules of the Protocol regarding the procedure for submitting an application, this document can be provided in standard paper form and electronically, or only electronically.

In the second case, the application is sent to the Federal Tax Service through an electronic document management operator via telecommunication channels with the obligatory affixing of an enhanced electronic signature of the person filling it out. The Federal Tax Service checks this document and immediately sends a message that the document has been accepted and the required mark has been made, or that the mark has been refused.

A copy of the application itself, together with a message from the tax office regarding the marking, is sent to the exporter in order to certify the fact of payment of indirect taxes. This can be done both in paper and electronic form.

In other words, you just need to download the completed version of the application and the message about the mark sent from the tax office and send it by e-mail to the exporter. There is no need to print on paper and send by standard mail.

Special cases of form design

The current application form is fully suitable for situations where the number of taxpayers involved in the supply of goods is more than two, as well as when they are located on the territories of three states that are members of the Customs Union.

Difficulty may arise when there are several transport documents for one product. This state of affairs is permitted by the rules for filling out the application, but it contradicts the requirements of the protocol on the exchange of information in electronic form.

Calculation details

Reflection of goods imported from the Customs Union countries in tax accounting is carried out in accordance with general principles. Nuances arise when payments to suppliers occur in foreign currency. Then it is necessary to recalculate the cost into the ruble equivalent according to the exchange rate in effect on the date of change of ownership of the product.

If an advance payment is made to the supplier, the cost of the goods is determined in accordance with the exchange rate that was on the date of the advance payment. Combined payment involves recalculating the price of the product at two different rates.

Established deadlines

Determining specific dates for paying VAT depends directly on the customs procedure to which the imported goods belong. In the case when imported products are intended for domestic Russian consumption, the tax must be paid before they leave the customs territory.

In a situation where imported goods are released from customs before filing a declaration, the transfer of indirect tax must be made within the first ten days of the month following the release date.

If the import of goods is temporary, then VAT is transferred along with import duties and taxes for the period of temporary import before the goods leave the customs territory.

Possible reasons for refusal

A justified refusal to issue a confirmation may occur for the following reasons:

• if the information provided in the application does not correspond to what is reflected in the declaration, including differences in the amounts of VAT payable;
• if the information contained in the application differs from the information submitted in accordance with paragraph 3 of Article 276-20 of the Tax Code;
• if the data entered in the application submitted in paper format is not identical to the data sent to the tax service electronically;
• if the amounts of calculated and accrued VAT were not paid in full or were not paid at all within the time period provided for this;
• if there is an understatement of the tax base on the basis of which indirect taxes were calculated;
• if the number of applications that were submitted on paper does not correspond to the number of applications that were reflected in the corresponding register of applications for the import of goods and payment of indirect taxes, which is an annex to the declaration of indirect taxes on imported goods.

If there is non-payment or incomplete payment, as well as late payment of VAT, then the collection of indirect tax and penalties occurs in accordance with the legislation of the state into whose territory the goods were imported.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

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