ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of February 1, 2018 No. 98

About modification of appendices No. 4 and 5 to the Order of the Government of the Russian Federation of December 26, 2011 No. 1137

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to appendices No. 4 and 5 to the order of the Government of the Russian Federation of December 26, 2011 No. 1137 "About forms and rules of filling (maintaining) of the documents applied when calculating for the value added tax" (The Russian Federation Code, 2012, No. 3, Art. 417; 2013, No. 22, Art. 2826; No. 44, Art. 5753; 2014, No. 32, Art. 4508; 2017, No. 35, Art. 5354).

2. This resolution becomes effective after one month from the date of its official publication and not earlier than the 1st of the next tax period on the value added tax.

Approved by the Order of the Government of the Russian Federation of February 1, 2018 No. 98

Changes which are made to appendices No. 4 and 5 to the Order of the Government of the Russian Federation of December 26, 2011 No. 1137

1. In appendix No. 4 to the specified resolution:

a) in the Section II:

in Item 1 of the word "exposed by sellers" shall be replaced with words "and documents (checks) for compensation of tax amount for value added exposed (drawn up) by sellers";

add Item 2 with the paragraph of the following content:

"documents (checks) for compensation of tax amount for value added processed by sellers to the physical person - to the citizen of foreign state specified in Item 1 of article 169.1 of the Tax Code of the Russian Federation in process of emergence of the right to the tax deductions according to the procedure, stipulated in Item the 11th article 172 of the Tax Code of the Russian Federation.";

state item 4 in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info