Rate of Exchange 13.12.2017

GBP GBP
78,61 -0,61
USD USD
58,84 -0,40
EUR EUR
69,30 -0,50
CHF CHF
59,42 -0,34
Source: ЦБ РФ

VAT (value added tax)

vatTax rate:
18%, with the exception of cases indicated below:
10% when realization:
- of separate food commodities(provisions)
- of single commodities for children
- Periodicals, except periodicals of advertising or erotic nature;

- Certain medical products of domestic and foreign production
0 % when realization:
- While export of goods, as well as the goods placed under the customs procedure of customs-free zones, subject to the submission of documents to the tax authorities under Article 165 of the Tax Code;
- Services concerning the international transport of goods;
- Works (services) performed (rendered) by organizations of pipeline transportation of oil and petroleum products;
- Services related to the transportation of natural gas through pipelines that are exported from the Russian Federation (imported into the territory of the Russian Federation), as well as transportation services (organization of transportation) pipeline transportation of natural gas imported to the territory of the Russian Federation for processing in the territory of the Russian Federation;
- Services provided by the organization, managing the unified national (All-Russian) electric grid to transfer the unified national (All-Russian) electric grid, the supply of which is made from the electric power system of the Russian Federation into the total energy system of foreign countries;
- Works (services), fulfilled (done) by Russian organizations (except for organizations pipelines) in the marine, river ports for handling and storage of goods transported across the border of the Russian Federation, in the shipping documentation that specify the starting point and (or) destination, located outside the territory of the Russian Federation;
- Works (services) for processing of goods, placed under the customs procedure for processing on customs territory;
- The services of railway vehicles and (or) containers for realization of the transportation by rail of exported goods or processed products, provided that the point of departure and destination are within the territory of the Russian Federation;
- Works (services) carried out (provided) by organizations of inland water transport in respect of goods exported in the customs procedure of exports in transit (transportation) of goods within the territory of the Russian Federation from the initial point to the place of unloading or reloading (transfer) to the ships, mixed vessels (river - sea) or other means of transport;
- Works (services) directly related to the transportation or shipment of the goods placed under the customs procedure of customs transit for transportation of foreign goods from the customs authority in the place of arrival to the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation;
- Services for the transportation of passengers and baggage, on conditions that the point of departure or destination of passengers and luggage are located outside the territory of the Russian Federation, while registration of transport on the basis of unified international shipping documents;
- The goods (works, services) in the field of space activities;
- Precious metals by taxpayers, engaged in their production or manufacture of scrap containing precious metals, to the State Fund of Precious Metals and Precious Stones of the Russian Federation, funds of precious metals and precious stones of the subjects of the Russian Federation, the Russian Central Bank:
- The goods (works, services) for the official use by foreign diplomatic representatives or for personal use of a diplomatic or administrative and technical staff of these offices, including members of their families living with them;
- Supplies exported from the territory of the Russian Federation;
- Operated by Russian carriers rail works (services) on the carriage or transportation of exported from the Russian Federation and export of goods from the territory of the Russian Federation of refined products in the customs territory of the Russian Federation, and also connected with the carriage or transportation of works (services) including works (services) for transport management, maintenance, loading, reloading;
- Built ships to be registered in the Russian International Ship Register, subject to the submission of documents to the tax authorities under Article 165 of the Tax Code;
- The goods (works, services) for the official use by international organizations and their representatives, carrying out its activity in the Russian Federation;
- Works (services) on the carriage (transportation) exported from the territory of the Russian Federation, or imported into the territory of the Russian Federation of goods seagoing and mixed (river - sea) based on the charter agreement at the time (time charter)
Terms of payment:
-by the equal installments not later than the 20th day of each of the three months following the expired tax period, except those persons specified in clause 5 of article 173 of Internal Revenue Code (IRC), paying the full amount of tax not later than the 20th of the month following the tax period

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