- From January 1, 2026, the new VAT rate in Russia will be 22%, requiring updates to fiscal document formats and cash register software.
- The necessary software updates may take 3-4 months to complete.
- The Russian Federal Tax Service (FNS) advised tax authorities not to conduct inspections in the first quarter of 2026, focusing instead on informing and consulting taxpayers about the new VAT rate.
- Taxpayers must report taxes using the new 22% VAT rate, but correction receipts with the new rate are not required for transactions made before the update.
- Using the old 20% VAT rate on receipts after January 1, 2026, is allowed only in specific cases, such as returns or payments related to transactions made before 2026.
Source: nalog.gov.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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