en
What changes have been made to the requirements for cargo companies?
What changes have been made to the requirements for cargo companies?
A sole proprietor is engaged in cargo operations for the import of goods based on orders and has two registered business locations with the tax authority. Last year, individuals with only one business location were not required to submit an information form to the tax authority. Have there been any changes to these requirements this year?
According to the State Tax Service under the Ministry of Economy, starting from January 1, 2025, based on amendments to Article 16.1.11-11 of the Tax Code, the relevant information form regarding imported goods must be submitted to the tax authority only if the goods are placed in responsible custody or storage at premises owned by other persons and are imported based on orders.
At the same time, if the taxpayer has one or more registered business locations with the tax authority, the information form specified in this article does not need to be submitted. In this case, the imported goods are considered to have been delivered to the respective business location(s). The requirements of the mentioned article do not apply to goods imported for non-business purposes or personal use.
The provision at the end of the article clarifies that the exemption from submitting the information form applies to taxpayers who import goods for their own activities and store (unload) those goods at their registered business location(s) with the tax authority.
Accordingly, if goods are placed in responsible custody or storage at premises owned by other persons and are imported based on orders, the relevant information form must be submitted to the tax authority regardless of whether the taxpayer has a registered business location.
A sole proprietor is engaged in cargo operations for the import of goods based on orders and has two registered business locations with the tax authority. Last year, individuals with only one business location were not required to submit an information form to the tax authority. Have there been any changes to these requirements this year?
According to the State Tax Service under the Ministry of Economy, starting from January 1, 2025, based on amendments to Article 16.1.11-11 of the Tax Code, the relevant information form regarding imported goods must be submitted to the tax authority only if the goods are placed in responsible custody or storage at premises owned by other persons and are imported based on orders.
At the same time, if the taxpayer has one or more registered business locations with the tax authority, the information form specified in this article does not need to be submitted. In this case, the imported goods are considered to have been delivered to the respective business location(s). The requirements of the mentioned article do not apply to goods imported for non-business purposes or personal use.
The provision at the end of the article clarifies that the exemption from submitting the information form applies to taxpayers who import goods for their own activities and store (unload) those goods at their registered business location(s) with the tax authority.
Accordingly, if goods are placed in responsible custody or storage at premises owned by other persons and are imported based on orders, the relevant information form must be submitted to the tax authority regardless of whether the taxpayer has a registered business location.