- The VAT declaration for Q1 2026 must be submitted using the updated form by April 27.
- The changes are due to the VAT rate increase from 20% to 22%, with new lines added in 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 codes, including transactions for military units, state needs, and bank interest payments in precious metals.
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.
Latest Posts in "Russia"
- Russian Authorities Dismantle $13.2 Billion VAT Fraud Ring Using Thousands of Shell Companies
- Russian Government Allows Construction Contract Price Adjustments Due to VAT Increase from 2026
- Russian Finance Ministry Proposes New VAT Calculation Rules for Contracts After Legislative Changes
- When Is the 0% VAT Rate Applied to Sanatorium Accommodation Services?
- Russian Tax Service Clarifies VAT Rules for Mining Infrastructure and Computing Power Services
