The Tax Service has made changes to the form of the VAT tax return, as well as to the procedure for filling it out and the format of submission in electronic form ( Order of the Federal Tax Service of Russia dated December 24, 2021 No. ED-7-3/1149@ ). The order enters into force two months after its official publication and is applied starting from the submission of the VAT tax return for the 1st quarter of 2022.
Source: garant.ru