- A new VAT declaration form has been approved along with the procedure for its completion and electronic submission formats
- The publication date of this information is December 24, 2024, at 09:30
- VAT declarations for the first quarter of 2025 must be submitted using this new form by April 25
- The changes were made following the enactment of federal laws that introduced new VAT rates
- New VAT rates include 5 percent and 7 percent, 5/105 percent and 7/107 percent for simplified tax system users with 2024 incomes over 60 million rubles
- Additional rates of 9.09 percent and 16.67 percent are for Russian marketplaces selling EAEU goods to individuals
- The list of VAT-exempt operations has been expanded to include transactions involving digital currency mining, digital currency transactions, and veterinary services
- The list also includes operation codes previously based on mass letters from the Russian Federal Tax Service
- VAT declarations for the fourth quarter of 2024 should still be submitted using the current form
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.
