Russia’s Tax Service Publishes Draft VAT Return with New 22% Rate, Effective Next Year

• The Russian Federal Tax Service published a draft of a new VAT declaration form with a 22% rate, to be used from Q1 next year.
• The form updates several sections, including tax calculation, purchase and sales books, and invoice journals, reflecting recent amendments to the Tax Code.
• New VAT rates (22%, 22/122, and 18.03%) will be added, and reporting formats for electronic submissions will be adjusted.
• Special provisions are included for infrastructure construction participants with deferred VAT payments.
• The changes follow the State Duma’s approval to raise the general VAT rate from 20% to 22%, while the 10% reduced rate for essential goods remains.

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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