- The VAT declaration for Q4 2024 must be submitted using the current form by January 9, 2025
- The VAT declaration for Q1 2025 needs to be submitted using a new form by April 25, 2025
- The new form and submission procedures were approved by the Russian Federal Tax Service order dated November 5, 2024
- Changes are due to new federal laws that have established new VAT rates including 5 percent and 7 percent, 5/105 percent and 7/107 percent
- These rates apply to autonomous institutions on the simplified tax system with 2024 revenues exceeding 60 million rubles
- The list of VAT-exempt operations has been expanded to include new tax exemptions such as veterinary services
- The list also includes operation codes previously based on letters from the Russian Federal Tax Service
- Attention is drawn to the requirement to submit the VAT declaration for Q4 2024 using the form currently in effect
Source: garant.ru
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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