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    In which tax period and under what conditions can VAT paid on the import of goods from the EAEU be claimed as an offset?

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    Question

    In which tax period and under what conditions can VAT paid on the import of goods from the EAEU be claimed as an offset?

    Answer

    In accordance with subparagraph 2 of paragraph 2 of Article 481 of the Tax Code, value-added tax to be offset is taken into account in the tax period in which the date of payment to the budget falls, including by conducting offsets in the manner determined by Articles 122 and 123 of the Tax Code, but not earlier than the 20th day of the month following the tax period determined by paragraph 6 of Article 530 of the Tax Code, for which such tax is calculated – when importing goods from the territory of a EAEU member state.

    Thus, in the case of importing goods from EAEU countries with payment of import VAT, the VAT to be offset is taken into account in the tax period of the budget payment date, but not earlier than the 20th day of the month following the tax period determined by paragraph 6 of Article 530 of the Tax Code for which the tax is calculated.

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    Answer

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