- VAT declaration for the first quarter must be submitted by April 25
- New form required for all VAT payers including those on simplified tax system
- Form and submission guidelines approved by Russian tax authority order from November 5, 2024
- New VAT rates included for simplified tax system payers with 2024 income over 60 million rubles
- No declaration needed for simplified tax system payers with 2024 income under 60 million rubles
- Additional VAT rates for Russian marketplaces selling to EAEU individuals
- New exemptions and operation codes included in the declaration
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.