Russia’s Federal Tax Service has required the use of an updated VAT return form for Q1 2026 filings, reflecting recent legislative changes.
The Russian Federal Tax Service has reminded taxpayers, on 17 April 2026, that the VAT return for the first quarter of 2026 must be submitted using the updated form, with the deadline for submission set for 27 April 2026.
The relevant order of the Federal Tax Service dated 18 December 2025 No. ЕД-7-3/1227@ entered into force on 29 March 2026.
The changes are related to the increase in the VAT rate from 20% to 22%. Accordingly, Section 3 of the return has been supplemented with lines to reflect VAT amounts calculated at the new rates of 22%, 22/122, and 18.03%.
In addition, Sections 8 and 9 of the return have been expanded with new fields requiring the indication of numbers and dates of shipping and advance invoices.
The list of VAT-exempt transactions has also been supplemented with new operation codes. For example, it now includes transactions involving the transfer of goods (works, services) to military units for use in the Special Military Operation, the transfer of expropriated real estate for state (municipal) needs, and transactions involving banks paying interest in bullion precious metals under bank deposit agreements.
