- The Federal Tax Service of Russia has developed control ratios for the new VAT declaration.
- The new form, format, and order of filling out the VAT declaration, as well as the formats of information from the purchase and sales books (supplementary lists to them), from the journals of accounting for issued and received invoices, approved by the order of the Federal Tax Service of Russia dated November 5, 2024, No. ED-7-3/989@, will be introduced from the report for the first quarter of 2025.
- The order will enter into force on February 17, 2025.
- The Federal Tax Service has developed control ratios for the new declaration.
- Control ratios are used by tax authorities during audits and also serve as a self-control tool for taxpayers.
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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