LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 18, 2013 No. ED-4-3/2650 @

About the direction of the letter of the Ministry of Finance of the Russian Federation

The Federal Tax Service sends the letter of the Ministry of Finance of the Russian Federation of 29.12.2012 N 03-07-15/161 about execution of invoices when rendering forwarding services.

LETTER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 29, 2012 No. 03-07-15/161

In connection with the letter on feasibility of bringing to data of tax authorities and taxpayers, and also placements on the official site of FNS of Russia in the Section "The Explanations of FNS of Russia Obligatory for Application by Tax Authorities" of explanations of Department of tax and customs and tariff policy on issues of creation of invoices when rendering services in the freight forwarding agreement Department of Tax and Customs and Tariff Policy are reported by the following.

According to Item 1 of Article 801 of the Civil code of the Russian Federation according to the freight forwarding agreement one party (freight forwarder) shall for remuneration and at the expense of other party (the client - the consignor or the consignee) to execute or organize accomplishment of the services defined by the agreement of expedition connected with cargo hauling. At the same time obligations of the freight forwarder can be provided by the freight forwarding agreement to organize cargo hauling by transport and along route, the elected freight forwarders or the client, to conclude obligation of the freight forwarder on behalf of the client or on its own behalf the agreement (agreements) of cargo hauling, to provide sending and receipt of load, and also other obligations connected with transportation.

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