VAT Standard rate
Zero VAT rate
Turnover taxed at 0% VAT includes:
- Export sales of goods;
- Transborder transportation services;
- Sales of oil and lubricants by airports when fueling aircraft of an overseas air carrier engaged in international transportation;
- Sales of goods to special economic zones;
- Sale of fine gold.
- Export of goods subject to a zero rate;
- VAT paid on goods, works, services purchased at the expense of grant funds;
- Implementation of transborder transportation services taxed at a zero rate.