Value Added Tax (VAT in Russia)


Legal entities and individual entrepreneurs

Subject to tax

Sales of goods, works and services, transfer of property rights

Taxable period

A quarter of a year

Tax rate

0, 10, 18%  depending on type of goods and operations (e.g. export), in some cases a calculation rate (10/110, 18/118) is applied, e.g. upon receipt of advance payment

Tax calculation

Percentage share of the tax base

Tax payment

The tax is paid for the expired tax period in equal shares no later than on the 20th day of each of the three months following the expired tax period (general case)

Tax return

Not later than on the 20th day of the month following the expired quarter of a year