The Ministry of Finance told about the payment of value added tax in the case when the contract is concluded with a supplier from the Eurasian Economic Union, and the goods are delivered from the Eurasian Economic Union to the Russian Federation
The specialists of the department explained that when goods are imported into the Russian Federation from the territory of other member states of the Eurasian Economic Union on the basis of a contract concluded with a supplier registered in the territory of a member state of the Eurasian Economic Union, with the exception of the Russian Federation (hereinafter referred to as the supplier from the Eurasian Economic Union), the customer acts as a taxpayer of indirect taxes (income tax value added and excise taxes) on such goods. Therefore, the customer has an obligation to pay value-added tax and excise taxes to the budgets of the budgetary system of the Russian Federation, followed by sending information to the supplier from the Eurasian Economic Union confirming the fact of such payment - an application for the import of goods and payment of indirect taxes.
Also, representatives of the Ministry of Finance of the Russian Federation indicated that the customer, when paying for a contract providing for the supply of goods imported by a supplier from the Eurasian Economic Union to the Russian Federation, reduces the amount payable to the supplier by the amount of value added tax and excise taxes that are payable by the customer to the budgets of the budgetary system of the Russian Federation. This conclusion is based on the provisions of paragraph 2 of part 13 of Article 34 of Federal Law No. 44.
Document: Information Letter of the Ministry of Finance of the Russian Federation dated July 10, 2023 N 24-04-08/64183