Current issues of VAT calculation when importing goods from the EAEU member states

The article is devoted to the topical issues of calculating value added tax (VAT) when importing goods into the territory of the Russian Federation from the member countries of the Eurasian Economic Union (EAEU). The article discusses the main features of the procedure for collecting VAT on imports of goods from the EAEU countries. Attention was drawn to the introduction of amendments from January 01, 2024 to Article 151 of Chapter 21 of the Tax Code of the Russian Federation on assigning the obligation to calculate and pay VAT on the import of goods to intermediary organizations. Recommendations on VAT refund are given.