Conditional registration of a value–added tax payer is carried out in accordance with the procedure determined by the authorized body (hereinafter referred to as the procedure for conditional registration) by forming a register of foreign companies paying taxes.
The tax authority includes information about a foreign company in the register of foreign companies paying value added tax according to the list determined by the procedure for conditional registration.
Information about foreign value–added tax payers included in the register of foreign tax payers is posted on the authorized body's Internet resource in accordance with the procedure for conditional registration.
A foreign company is recognized as a payer of value added tax from the date of the first payment by the buyer of the goods and (or) services.
