- The Russian Federal Tax Service updated the VAT tax declaration form, format, and filing procedure due to changes in VAT law.
- The new form includes updated VAT rates (22%, 22/122, 18.03%) and new fields for invoice numbers and dates.
- New operation codes were introduced, including for free transfers to military units, property expropriation, and bank operations with precious metals.
- Additional codes for determining the tax period were added.
- The new rules take effect on March 29, 2026, and the updated declaration must be filed for Q1 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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