Export of goods to Belarus
ETK exports goods to Belarus from any city in the Russian Federation.
You need to export goods to Belarus. You know that the zero rate of VAT should apply, but have no idea how this is reflected in the accounting and what documents are needed to confirm the 0% rate?
Exporting goods to Belarus has a number of features that arise during customs clearance. Since Belarus is part of the EEU, the zero rate applies.
Application of zero rate of VAT is made when an export operation is performed and a certain package of documents is provided. In order to confirm the zero rate of VAT, the exporting company must confirm the export of goods and the payment of indirect taxes for goods in Belarus.
Documents to be submitted to the tax office:
- VAT declaration form
- a contract with a specification with a Belarusian company for the supply of goods
- a bank statement confirming that money has been credited to the Russian company's account from the Belarusian buyer
- copies of transport documents
- a third copy of the declaration of import of goods and payment of indirect taxes, with a stamp from the Belarusian tax inspectorate stating that the buyer has paid VAT.
Importantly, this is the mark that confirms the zero rate of VAT.
All of the above documents must be collected and submitted to the tax office within 180 calendar days.
After the export is realized, the tax office carries out a desk audit within 3 months of the date of submission of the declaration.
ETK can help with the export of goods to Belarus. We offer a package of services "contract holder". In this scheme of work we will perform export of your goods to Belorussia on your behalf. You can avoid tax and customs inspections by making use of our "contract holder" service.
The working scheme is simple for both the Russian supplier and the Belarusian buyer:
Your company invoices us for the goods with VAT;
After agreeing the price, we conclude a Russian contract with you and a contract with a Belarusian contractor;
As soon as the customer sends us the money for the goods, we transfer it to you along with the VAT (up to 50%), which will be refunded;
We pick up the goods from your warehouse, clear them through customs and deliver them to Kazakhstan;
We exchange the original documents.