Documents confirming the receipt of income from buyers who are foreign persons – definition and meaning of "Documents confirming the receipt of income from buyers who are foreign persons"

Documents confirming the receipt of income from buyers who are foreign persons - documents confirming the receipt of income from buyers who are foreign persons, are the contract (copy of the contract) concluded with a foreign person, and documents confirming the fact of services rendered (works performed), or customs declaration (its copy) with markings of the Russian customs authority that carried out the release of goods in the export customs regime, and the Russian customs authority whose region of activity includes the border crossing point through which the goods were exported outside the customs territory of the Russian Federation¹.

Federal Law No. 213-FZ of July 24, 2009, "On Amending Certain Legislative Acts of the Russian Federation and Declaring Certain Legislative Acts (Provisions of Legislative Acts) of the Russian Federation as Void in Connection with the Adoption of the Federal Law 'On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds'" of July 24, 2009, as amended on July 24, 2009, Article 24, subpara. b#3 // RSZ RF. 2009. No. 30. Art. 3739. ↩