Russian Federation — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
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.
Russian Federation VAT rates for 2023
- 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:
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.
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.
Russian Federation Tax Sources & Citations
- EN: Russian Federation Value Added Tax
- RU: НДС
- CN: 增值税
- Russian Federation Ministry of Finance of the Russian Federation (1)
- Ernst & Young global VAT tax study, Russian Federation (updated 2023)
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