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The Ministry of Finance explained that the service package is exported from Russia
goods are subject to VAT at the zero rate. Thus to validate the
the validity of the use of such rate, to the tax authorities
the documents provided for the tax code (letter of the Ministry of Finance of Russia
on September 4, 2017 No. 03-07-08/56523).
In the considered example, the organization under the contract of transport
expedition in the organization of international carriage of goods by sea
transport in the Netherlands provides services for the packaging. In this regard,
, the question arose: what is the VAT rate you want to use in this case?
In response, the financiers recalled that the list of forwarding
services subject to VAT at the zero rate, provided the tax code. It
included including loading and unloading and warehousing services.
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