Regarding the exemption from value-added tax (VAT) when importing a civil aircraft into the Russian Federation from a member state of the Eurasian Economic Union (EAEU), there is a need to analyze in detail the legislation of both the EAEU and the Russian Federation.
Point 1 of Paragraph 6, Article 72 of the Treaty on the Eurasian Economic Union (EAEU Treaty) indeed provides for exemption from indirect taxes on imports of goods not subject to taxation according to the legislation of the member state. This is a key point, indicating that tax exemption is not automatic but depends on whether the imported goods comply with the national legislation of the importing country.
The Tax Code of the Russian Federation, specifically Point 20 of Article 150, grants tax exemption for importing civil aircraft into Russia, provided a copy of the registration certificate in the Russian State Register of Civil Aircraft is submitted. This creates an apparent simplicity: if you have the certificate, you don't pay taxes. However, the situation is complicated by the specifics of how the EAEU operates.
Within the EAEU, customs declaration of goods in mutual trade is not required (Paragraph 13 of Appendix No. 18 to the EAEU Treaty). This is fundamentally different from foreign economic activities with third countries. Instead of customs clearance, control over indirect tax payments is assigned to the tax authorities of member states. Thus, the aircraft registration certificate is not submitted to customs but to the tax authority, which is important to consider.
Paragraph 20 of Appendix No. 18 to the EAEU Treaty requires providing a document confirming tax obligations have been met, along with the tax declaration. Here arises a key question: is the aircraft registration certificate such a document? There is no direct indication of this in either the EAEU Treaty or the Russian Tax Code.
To answer this question, one must consider the logic of legislation. The certificate confirms tax exemption based on Russian national legislation. However, for EAEU purposes, a document confirming that tax obligations have been fulfilled—not just exempted—is needed. This is a subtle but important distinction.
Simply presenting the certificate may be insufficient. The tax authority will likely require additional information proving that the imported aircraft truly meets the conditions for tax exemption as set out in the Russian Tax Code. This may include:
- Full consistency between data in the registration certificate and in the tax declaration: any discrepancy could raise suspicion and lead to requests for further clarification.
- Proof of origin of the aircraft: documents confirming ownership or other legal documents regarding the aircraft.
- Absence of tax obligations in other EAEU member states: if the aircraft was previously imported into another EAEU state, evidence may be required to confirm there are no outstanding tax obligations there.
- Documentary evidence of the aircraft's import into Russia: for example, transport documents.
Thus, while the aircraft registration certificate is an important document confirming eligibility for tax exemption according to the Russian Tax Code, simply providing it may not suffice to confirm fulfillment of tax obligations in the context of the EAEU. The tax authority has the right to request additional documents for complete confirmation of no tax obligations, to prevent attempts at tax evasion. It is safest to consult with a tax authority in advance to clarify the full list of necessary documents for your specific case, considering all nuances of importing aircraft under the EAEU framework. Only after receiving official clarification can one be confident in their actions. Unilateral interpretation could lead to financial losses and administrative penalties.
Point 1 of Paragraph 6, Article 72 of the Treaty on the Eurasian Economic Union (EAEU Treaty) indeed provides for exemption from indirect taxes on imports of goods not subject to taxation according to the legislation of the member state. This is a key point, indicating that tax exemption is not automatic but depends on whether the imported goods comply with the national legislation of the importing country.
The Tax Code of the Russian Federation, specifically Point 20 of Article 150, grants tax exemption for importing civil aircraft into Russia, provided a copy of the registration certificate in the Russian State Register of Civil Aircraft is submitted. This creates an apparent simplicity: if you have the certificate, you don't pay taxes. However, the situation is complicated by the specifics of how the EAEU operates.
Within the EAEU, customs declaration of goods in mutual trade is not required (Paragraph 13 of Appendix No. 18 to the EAEU Treaty). This is fundamentally different from foreign economic activities with third countries. Instead of customs clearance, control over indirect tax payments is assigned to the tax authorities of member states. Thus, the aircraft registration certificate is not submitted to customs but to the tax authority, which is important to consider.
Paragraph 20 of Appendix No. 18 to the EAEU Treaty requires providing a document confirming tax obligations have been met, along with the tax declaration. Here arises a key question: is the aircraft registration certificate such a document? There is no direct indication of this in either the EAEU Treaty or the Russian Tax Code.
To answer this question, one must consider the logic of legislation. The certificate confirms tax exemption based on Russian national legislation. However, for EAEU purposes, a document confirming that tax obligations have been fulfilled—not just exempted—is needed. This is a subtle but important distinction.
Simply presenting the certificate may be insufficient. The tax authority will likely require additional information proving that the imported aircraft truly meets the conditions for tax exemption as set out in the Russian Tax Code. This may include:
- Full consistency between data in the registration certificate and in the tax declaration: any discrepancy could raise suspicion and lead to requests for further clarification.
- Proof of origin of the aircraft: documents confirming ownership or other legal documents regarding the aircraft.
- Absence of tax obligations in other EAEU member states: if the aircraft was previously imported into another EAEU state, evidence may be required to confirm there are no outstanding tax obligations there.
- Documentary evidence of the aircraft's import into Russia: for example, transport documents.
Thus, while the aircraft registration certificate is an important document confirming eligibility for tax exemption according to the Russian Tax Code, simply providing it may not suffice to confirm fulfillment of tax obligations in the context of the EAEU. The tax authority has the right to request additional documents for complete confirmation of no tax obligations, to prevent attempts at tax evasion. It is safest to consult with a tax authority in advance to clarify the full list of necessary documents for your specific case, considering all nuances of importing aircraft under the EAEU framework. Only after receiving official clarification can one be confident in their actions. Unilateral interpretation could lead to financial losses and administrative penalties.
