New rules on issue and circulation of accompanying notes in respect of goods were published on 31 December 2019. These rules are effective from 1 January 2020 except for certain provisions which come into effect on 1 April 2020.
The accompanying note is recognised as an obligatory document confirming dispatch of the following goods for the purposes of tax and customs administration.
Effective 1 April 2020 the accompanying note shall be issued in respect of the following goods:
The biofuel suppliers shall issue the accompanying note effective 1 January 2020.
The accompanying note shall be issued in the following cases:
The accompanying note shall be issued by the supplier of goods except for the import of goods when the accompanying note shall be issued by the recipient of the imported goods. The accompanying note shall be issued in an electronic form under the established template via module Virtual warehouse of the electronic system of electronic invoices.
Violation of the rules on issue of the accompanying notes entails administrative liability.
For additional information, please visit www.gratanet.com, or contact:
Assel Ilyassova Partner Head of Tax Department |
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+7 (727) 2445-777 +7 (701) 763-07-14 ailyassova@gratanet.com |
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This alert for informational purposes only and shall not be treated as a legal advice. GRATA International is not responsible for any consequences arising from the use of the aforementioned information without its consent.