Search

The Federal Tax Service requires submitting a VAT declaration for the first quarter of 2026 in an updated form due to the transition to the 22% rate. The report must be submitted by April 27, and the amended order comes into force on March 29. Lines for new rates and details for advance and shipping invoices have been added to the declaration.

Note 2 to art. 16.2 of the Administrative Code explicitly refers to voluntary reporting after release. But what if the declarant saw the error earlier and submitted the CDT before the release? The ruling of the Arbitration Court of the district dated 02/06/2026 shows that what is more important is not the "before/after release" moment, but the fact that the violation was corrected by the declarant himself before it was detected by customs. We are analyzing the case with the currency of the contr

The Federal Tax Service of Russia has issued official instructions on the application of VAT for taxpayers of the Unified Tax System in 2026. The document clarifies the new income thresholds, tax rates, and reporting procedures. For small and medium-sized businesses, the changes mean that accounting and contractual terms must be reviewed at the beginning of the year.