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%.

Russian Federation VAT rates

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.

Need help with your Russian VAT compliance?

Researching Russian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.