- The VAT declaration has been updated with new control ratios. The Federal Tax Service issued new guidelines for identifying unjustified VAT deductions. Control ratios help tax authorities and taxpayers in self-monitoring. A new code is recommended for VAT-exempt operations starting July 2025. The code is used in section 7 of the VAT declaration until further changes.
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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