Changes to the form of the VAT declaration, the procedure for filling it out, as well as formats for submitting it in electronic form were approved. The Ministry of Justice of Russia registered the corresponding order of the Federal Tax Service of Russia.
The adjustments are due to the entry into force on January 1, 2022 of a number of federal laws that supplement the lists of VAT-exempt transactions. Thus, they include transactions for the transfer of property to the treasury of the Sirius federal territory , the provision of catering services in restaurants, cafes, canteens, etc., as well as services for the implementation by foreign persons of the rights to host the FIA Formula 1 World Championship » . The codes of these and other operations are included in Appendix No. 1 “Operation Codes” to the procedure for filling out a VAT return.
In addition, section 1 of the declaration provides for the reflection of the basis code for applying the declarative procedure for tax refunds by taxpayers specified in paragraph 2 of Art. 176.1 of the Tax Code of the Russian Federation , as well as the total amount of tax declared in this order for all codes.
The updated form comes into force on March 31, 2022 and is applicable from the submission of financial statements for the 1st quarter of 2022.
Source: gov.ru
