russian Chinese (Simplified) English filipino italian japanese Korean malay thai vietnamese
Customs clearance Customs payments of their crediting and return

Value added tax

Value added tax (VAT), which provided the RF Law "On Value Added Tax", is a form of seizures in the budget of the value added at all stages of production, and is defined as the difference between the cost of goods (works and services) and the cost of material costs attributable the costs of production and circulation. It is an indirect tax, because it acts tsenoformiruyuschim tax and pays the final consumer.

This tax is used in more than 40 countries, but most of them on the goods for which there is a glut in the country. Enhance the transition to a market economy in Russia due to the need for the emergence of such a tax in our country.

Taxpayers - businesses and organizations, regardless of ownership and departmental affiliation, including international associations and foreign legal entities engaged in manufacturing and other commercial activities in Russia.

The object of taxation provide momentum for the sale of goods (works and services), including products for industrial purposes. On February 1 1993 was subject to taxation are imported goods imported into the territory of the Russian Federation. VAT is paid in rubles and will be credited to the federal budget.

The amount of VAT on goods subject to customs duties and excise taxes are calculated on the total amount of the customs value, the customs and excise duties, on goods not subject to excise duty and customs duty - only with the amount of the customs value.
On goods imported into the territory of the Russian Federation, the rates are the same as for domestic products.

Exempt from VAT:
  • imported equipment and instruments for scientific research;
  • technical means for rehabilitation of disabled persons (including motor vehicles);
  • medicines and medical equipment, and raw materials and components for their production;
  • goods imported into Russia as humanitarian aid;
  • Rental of office and residential premises of foreign citizens and legal entities, provided that such an exemption is provided for in respect of Russian citizens and legal persons, or in the national legislation of their countries or in international treaties;
  • products exported directly by the manufacturer, exported services and works, as well as transportation services, handling of export goods and foreign goods in transit through the territory of the Russian Federation.


VAT is paid by the declarant or any other person determined by the regulations on customs, together with the payment of other customs payments, ie, before or at the time of the customs declaration.

In accordance with the amendments to the Law of the Russian Federation "On Value Added Tax", the sale of goods (works, services) on the territory of the Russian foreign enterprises not registered with the Russian tax authorities, the VAT must be paid to the budget of the Russian enterprises-contractors at the expense of Funds transferred by a foreign enterprise or other person indicated by this foreign enterprise. At the same time, after payment of the tax by Russian enterprises, foreign enterprises have the right to recover VAT amounts actually paid to the budget when importing goods, as well as material resources of industrial purpose for the territory of the Russian Federation.