RU Value-added tax (VAT) Rates Russian Federation — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
18% 10%, 0% (RUB)

Russian Federation's general VAT rate is 18%, with other rates including 10% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance of the Russian Federation (http://www.minfin.ru) in Moscow.

Russia has a reduced 10% reduced VAT rate on foodstuffs; livestock; and children’s supplies
.

Russian Federation's consumption tax is called the Value-added tax (VAT), locally known as Nalog na dobavlennuyu stoimost (NDS), which was introduced in December 1991.

European Union (EU) Member State

No


Russian Federation VAT rates for 2017

Standard
18%
Reduced
10%
Other
Zero-rated and exempt

Russian Federation VAT number format

Businesses in Russian Federation that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance of the Russian Federation, and will follow a certain format. The VAT number format is Tax identification number (TIN) with 10 digits.


Russian Federation VAT return periods

Businesses in Russian Federation that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance of the Russian Federation in Moscow. Russian Federation's VAT return periods are:

Quarterly


Russian Federation Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Russian Federation are required to start collecting and remitting tax.

Registration
None

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Russian Federation are not required to collect taxes from the consumer.


Russian Federation VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Russian Federation VAT refund program, more info can be obtained from the Ministry of Finance of the Russian Federation.


RU Value-added tax (VAT) Rates Russian Federation Tax Sources & Citations

  • EN: Russian Federation Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Russian Federation's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Russian Federation tax information on this page is incorrect or out of date.
Citations:
  1. Russian Federation Ministry of Finance of the Russian Federation (http://www.minfin.ru)
  2. Ernst & Young global VAT tax study, Russian Federation (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/ru-russian-federation