Changes to the rules for the payment of VAT by a tax agent
The Law made the following amendments (effective from 1 January 2023):
1. The provision requiring tax agents to pay tax at the same time as they pay funds to foreign persons who are not tax-registered in Russia has been excluded. Under the new rules, calculated tax must be paid by tax agents in the normal manner, i.e., in three equal instalments not later than the 28th
of each of the three months following a quarter that has ended;
2. Changes have been made to the conditions for the recovery of VAT calculated by a tax agent. In particular, recovery claims may be made for amounts of tax calculated
(rather than paid) by a tax agent on the basis of documents confirming the calculation of tax by the tax agent.Changes to the VAT return form, the rules for completing it and the format for filing it
The Order makes a number of changes to the VAT return form and the procedure for completing it:
1. Amendments are made to the rules for completing certain line items of Section 3 of the VAT return. However, the changes made by the Order do not address the matter of the payment of VAT by tax agents since there is no change as yet in the procedure for calculating the total amount of tax due. In particular, VAT calculated by a tax agent according to Section 2 of the tax return is not taken into account in calculating the total amount of tax due (Sections 1 and 3).
2. A number of new transaction codes have been added, for example:
- 1 011 215 — sale of digital assets;
- 1 011 720 — provision of electronic services by foreign organisations;
- 1 011 721 — sale of goods, work and services by foreign persons referred to in clause 1 of Article 161 of the Tax Code (i.e., where VAT is calculated by tax agents), and others.
3. The Order also makes changes to the format for the filing of a VAT return in electronic form;
4. These amendments take effect from 23 March 2023 and apply starting with VAT returns filed for the first quarter of 2023.