From January 1, 2025, when importing goods into Russia from the EAEU under agency and commission agreements, the obligation to pay VAT will be assigned to the intermediary company.
When importing goods into Russia from the territories of member states of the Eurasian Economic Union based on agency agreements, commission agreements, and agency agreements, the obligation to calculate and pay tax is assigned to the organization (individual entrepreneur) — attorney, commission agent, agent. In this case, the tax is paid no later than the 20th day of the month following the month in which the attorney, commission agent, or agent registered the imported goods. The changes were adopted by Federal Law No. 539-FZ of November 27, 2023.
