- The VAT declaration for Q1 2026 must be submitted using an updated form by April 27, 2026.
- 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 and advance invoice numbers and dates.
- The list of VAT-exempt operations has been expanded with new operation codes.
- The tax authority has issued new control ratios for the declaration.
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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