- The VAT declaration form has been updated for foreign sellers of electronic services and goods via electronic trading platforms (ETP).
- The updated form reflects the introduction of a general VAT rate of 22% and a calculated rate of 18.03%.
- A new taxpayer category “5 – foreign seller and foreign intermediary (tax agent)” has been added for those acting as both seller and intermediary.
- The new rules and form take effect on March 29, 2026.
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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