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Shipment Date


The delivery day is the day of realization of these goods (works, services, property rights), determined in accordance with paragraph 1 of article 39 of this Code, regardless of the actual receipt of money (other property (works, services) and/or property rights) used to pay for them1.

  1. Federal Law No. 110-FZ dated 06.08.2001, "On Making Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation on Taxes and Fees, as well as on Declaring Certain Acts (Provisions of Acts) of the Russian Federation on Taxes and Fees as Void" dated 06.08.2001, amended on 2010-07-27, article 1, paragraph 3#18 // Official Gazette of the Russian Federation. 2001. No. 33. Article 3413. ↩

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