- VAT return form updated
- VAT accounting rules for services acquired from a foreign entity having a tax presence in Russia
- VAT treatment of bank commission for changing the terms of a pledge
- VAT on goods exported to individuals
- VAT reporting rules for e-services provided by foreign individual entrepreneurs
- Publication of draft law introducing the mechanism of an electronic bank guarantee for the simplified refund of VAT and excise duties
- VAT exemption for restaurant services
- Live freshwater trout included in list of products subject to 10% VAT rate
- Specific aspects of determination of the tax base for e-services
- VAT treatment of security deposit
Source: Deloitte
