Customs reference
VAT offset
Who may offset VAT with the tax authority and how to fill boxes 44 and 47.
Import VAT can be offset with the tax authority.
How to fill it
- Box 44 — line 729 with the act that is the basis;
- Box 47 — for VAT (code 29), the payment method "ВЗ".
Both boxes are required. In a declaration this is the "VAT offset" question during calculation; in the customs assistant it's a switch.
Who is eligible
A large taxpayer, a taxpayer with low tax risk, an electrical engineering organization, an entrepreneur rated "BBB" or higher — the act is given for each basis.