To take advantage of special conditions

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The abolition of contributions does not mean that tax reporting does not need to be prepared. Exempt companies still submit documents for the VAT tax period. The wording "VAT not subject" is used by suppliers of essential goods - no tax is charged on them. The full list can be found in Article 149 of the Tax Code of the Russian Federation.


"VAT 0%" means that the organization carries out transactions that fall under the preferential rate. This includes international transportation or the sale of precious metals - all of them are listed in Art. 164 of the canada telegram data Tax Code of the Russian Federation . If the taxpayer uses this phrase, he is obliged to issue invoices to clients and submit reports to the tax office.


, organizations provide documents to the supervisory authorities that prove their right to the benefit. For each type of activity, Article 165 of the Tax Code of the Russian Federation defines its own requirements. For example, exporters of goods send a supply contract and a customs declaration no later than 180 days from the date of shipment.