- The VAT declaration for Q1 2026 must be submitted using an updated form by April 27.
- The changes are due to the VAT rate increase from 20% to 22%, with new lines added to section 3 for amounts calculated at 22%, 22/122, and 18.03%.
- Sections 8 and 9 now require invoice numbers and dates for shipments and advance payments.
- The list of VAT-exempt operations has new codes, including transfers to military units, transfers of seized real estate for state needs, and bank interest payments in bullion.
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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