Era Technopolis Participants: How to File for VAT Exemption

• Participants of the military innovation technopolis Era can submit notifications to tax authorities about exemption from paying VAT and corporate income tax, as well as a calculation of the total amount of revenue received, in electronic form.
• Participants of the military innovation technopolis Era of the Ministry of Defense of the Russian Federation received the right to be exempt from paying VAT and corporate income tax from January 1, 2025.
• To exercise this right, participants of the technopolis must submit notifications to the tax authorities.
• This can be done electronically through telecommunications channels or through the taxpayer’s personal account, or by registered mail.
• If a participant of the technopolis using the right to exemption wants to refuse their benefit, they must send a notification of refusal of exemption.
• No later than January 20 of the year following the expired calendar year in which the exemption was applied, the participant of the technopolis submits an electronic calculation of the total amount of revenue received to the tax authority at the place of registration.
• It is determined by the cumulative total from the first day of the year in which the status of a participant of the technopolis was received.
• The Federal Tax Service of Russia has sent a letter dated March 13, 2025 No. SD-4-3/2814@ with recommended forms and formats for these documents.
• To prepare these documents on paper with a two-dimensional barcode, the Federal Tax Service of Russia recommends using the free program “Taxpayer Legal Entity” with an updated version available after March 17, 2025.
• The Federal Tax Service of Russia will provide additional information on the technical support for the submission of these notifications and calculations through telecommunications channels and through the taxpayer’s personal account.

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.