The President of Russia, Vladimir Putin, has signed a law that facilitates documenting the right to a zero value-added tax (VAT) for the export of goods and services. The document is published in the official legal information portal.

The law facilitates the validation of the right to apply the rate of 0 per cent of VAT in the international transport of goods, freight forwarding services, as well as services for maritime and mixed navigation vessels. It is possible to provide to the tax authority, from the second quarter of 2025, a register of transport documents, supplemented by indicators, without customs records.

The application of a zero VAT tax rate to international merchandise transport services is not subject to the services of organizations (individual entrepreneurs) for the transport of goods exported from or imported from the territory of the FM, as well as for freight and forwarding services in the organization of such transport, if the following conditions are met: these organizations or individual entrepreneurs transport goods only between items located on the territory of the FS or those organizations are not listed in the quality of goods.

The law will enter into force one month after the date of official publication, but not before the first number of the next tax period on VAT.

The national project " Maloye and Middle Entrepreneurship " has been initiated by the President of the Russian Federation and is being co-chaired by the First Vice-Prime of the Government of the Russian Federation, Andrei Belousov.