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Russian Tax Authority Recommends New VAT Declaration Code for Contractor Services from April 2025

  • FNS of Russia recommended a new operation code for VAT declaration
  • From April 1, 2025, contractor work under a construction contract with an individual using escrow accounts is not subject to VAT
  • Taxpayers can use operation code 1011235 in section 7 until changes are made to Appendix 1 of the VAT declaration filling procedure

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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