- New forms and formats for electronic submission of notifications for VAT exemption have been approved
- The order from the Russian Federal Tax Service dated October 21, 2024, registered by the Ministry of Justice of Russia, will be effective from January 20, 2025
- New electronic forms for VAT exemption notifications are now available, specifically forms KND 1150104 and 1150105
- Taxpayers will use a single notification form KND 1150104 for initiating, extending, or declining the VAT exemption, which includes details of monthly revenue from sales for the previous 12 months
- Participants in research and technological projects can now use a unified form KND 1150017, marking the applicable tax type on the form
- Previously, these documents were submitted in paper form to tax authorities but can now also be sent electronically via electronic document operators or through the taxpayer’s personal account
- Previously approved by the Ministry of Finance of Russia, these forms are now approved by the Federal Tax Service of Russia
- From January 1, 2025, taxpayers can submit notifications using both existing and new forms, but the old forms will become invalid after January 20, 2025
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.
