15.05.08

Goods exported from Russia, to be stored in warehouses abroad, are eligible for 0% VAT.

The information is available in the Letter of the Ministry of Finance # 03-07-08/99 from April 25, 2008. According to the document, current regulations of Chapter 21 of the TC allow use of 0% VAT rate for goods exported from RF for sales, which involve use of storehouses / warehouses on the territory of a foreign country. The requirement – to present tax authorities with appropriate documents, according to Article 165 of the TC, including agreements with foreign entities.

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Source: Российский налоговый портал