Russian VAT rates and VAT compliance

Should you register for Russian VAT

There are detailed rules controlling the recording and processing of Russian transactions. These include guidelines on:

 

  • Russian invoice requirements;
  • Foreign currency reporting and translation;
  • Reverse charge rules and application;
  • Credit notes and corrections; and
  • What accounting records must be maintained.

VAT rates in Russia

The standard rate of VAT is 20%.

Rate

Type

Which goods or services

20%

Standard

All other taxable goods and services

16.67%

Reduced

Foodstuffs; livestock; certain children’s supplies; medicine; water; books

0%

Zero

Exports and associated services; suburban rail passenger transport (until 2029)

Russian VAT returns

Periodic VAT returns must be submitted by all companies with a Russian VAT number, detailing all taxable supplies (sales) and inputs (costs). Returns are generally filed quarterly. Returns and any associated VAT liability are due by the 20th of the month following the period end.

 

Companies can opt to file VAT returns online or on paper, although in certain situations online filing is compulsory.

Foreign vat refunds

In Russia non-residents are not entitled to recover input VAT if they are not registered as a taxpayer in Russia.

Other resources

This guide covers the essential steps ecommerce sellers need to take now that the UK has left the EU Customs Union and VAT regime to keep their cross-border sales going, avoid extra tax costs and frustrated customers.

Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.

Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.

Connect with Avalara for the content you need to do tax compliance right