When to pay VAT and how to report
Posted: Thu Feb 13, 2025 4:05 am
VAT reporting in the Russian Federation is a procedure that must be carried out by all companies and individual entrepreneurs working with the relevant tax regime. Correct and timely preparation of reports allows you to minimize errors, checks, avoid various questions from tax authorities, and declare income.
The document records all services, works, and goods sold during the working reporting period (quarter), as well as the amount of the tax deduction and state tax that is subject to payment.
Dates for filing a declaration for subsequent payment of VAT in 2025. Source: Secrets.tinkoff.ru
However, such deadlines are not always observed. There are exceptions. They namibia phone number list are related to imports to the Russian Federation from the EAEU countries. In such a situation, the declaration on indirect taxes (VAT and excise taxes) is usually filled out and submitted to the authorities before the 20th day of each month (from January to the end of December) following the month of acceptance of foreign goods.
That is, if you bought, received and registered the products in September, then all documents must be submitted to the tax office before October 20. If the delivery was received during May, then the declaration is submitted before June 20, and so on.
Important clarifications:
How to file a VAT return
The VAT declaration is submitted exclusively in electronic form to the tax office at the place of registration of the company. For example, using the FTS service. This method is widespread.
The declaration must be completed according to the approved form. It includes:
The document records all services, works, and goods sold during the working reporting period (quarter), as well as the amount of the tax deduction and state tax that is subject to payment.
Dates for filing a declaration for subsequent payment of VAT in 2025. Source: Secrets.tinkoff.ru
However, such deadlines are not always observed. There are exceptions. They namibia phone number list are related to imports to the Russian Federation from the EAEU countries. In such a situation, the declaration on indirect taxes (VAT and excise taxes) is usually filled out and submitted to the authorities before the 20th day of each month (from January to the end of December) following the month of acceptance of foreign goods.
That is, if you bought, received and registered the products in September, then all documents must be submitted to the tax office before October 20. If the delivery was received during May, then the declaration is submitted before June 20, and so on.
Important clarifications:
How to file a VAT return
The VAT declaration is submitted exclusively in electronic form to the tax office at the place of registration of the company. For example, using the FTS service. This method is widespread.
The declaration must be completed according to the approved form. It includes: