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.