The Supreme Court of the Russian Federation, in Ruling No. 305-ES22-25615 dated February 1, 2023, came to the conclusion that the moment when the obligation to submit a tax declaration (calculation) for a tax (reporting) period arises is the day after the end of the corresponding tax (reporting) period.
Source: gov.ru
Latest Posts in "Russia"
- VAT Refund Court Practice Development Without Sales Realization in Russia
- Russian Court Rules on VAT Deductions Without Invoices in Otis Case
- Russia Proposes VAT on Foreign E-Commerce Sales to Russian Consumers
- Russia’s VAT Hike to Cut Bank Profits by $3.4 Billion in 2026
- Russian Finance Ministry Suggests VAT on Online Platform Purchases
