Changes in VAT regulations in Russia relevant to July 2016

1. ACCOUNTOR
Sadovnicheskaya nab. 79 Moscow Stockholm
115035 Moscow, Russia St. Petersburg Oslo
+7 495 788 00 05 Kyiv Copenhagen
accountor.ru Helsinki Utrecht
info@accountor.ru
Updates on VAT in Russia, July 2015
How to submit specified VAT returns according to the
new rules
There is a field “Correction number” which has to be filled in on the title page of the
specified Declaration. In sections 8 from 12 there is a string 001 “A sign of data
relevance presented earlier”. The string isn’t filled in on the primary declaration, but
has to be marked with a value of 0 or 1 in the specified declaration. 0 means that the
company has corrected something in the section, and thus the tax inspectorate has to
change the data of the primary declaration for the specified one. 1 means that the
data section is relevant and there is no need to change it.
To correct the purchases and sales books there is the following approach, which is
called “on delta” by the taxmen, and is considered as the most useful way. It means
that the company includes only the data from the purchases/ sales books, which were
incorrect in the primary declaration. For this purpose, all the mistakes in the
purchases/sales books are corrected by making additional sheets. Based on
additional sheets for purchases/sales books the program will form Application 1 for
section 8 or 9. For the string 001 of this application, the value 0 has to be inserted. In
sections 8 or 9 themselves for the string 001 the value 1 has to be specified.
There is also one more way to correct mistakes, the so-called “replacement” method.
This method involves the complete replacement of the data of purchases/ sales books
without filling in Application 1 for sections 8 or 9 or without drawing up additional
sheets for purchases/sales books. The changes are put directly into the purchases/
sales books. Accordingly, for the string 001 of sections 8 or 9 a value of 0 is indicated.
This way for correcting mistakes is recommended to brokers, commission agents and
others. In any other case it is safer to use the “on delta” method. If needed the
methods can be combined.
Legislation act: Resolution of the Government dated December 26, 2011. №1137;
Order of the Federal Tax Service of Russia on October 29, 2014. №MMV-7-3 / 558

2. ACCOUNTOR
Sadovnicheskaya nab. 79 Moscow Stockholm
115035 Moscow, Russia St. Petersburg Oslo
+7 495 788 00 05 Kyiv Copenhagen
accountor.ru Helsinki Utrecht
info@accountor.ru
Expense allowance for a contractor is subject to VAT
A contractor, who receives compensation for travel expenses from the client, has to
calculate and pay VAT from it. Clients often compensate contractors, auditors and
other companies, who perform works and services with travel expenses. Officials
concluded, that these amounts are related to payments for work and other services.
Therefore the contractor has to calculate VAT from them at the rate of 18/118, then
create one copy of the invoice and register it in the sales book.
Legislation act: Letter from the Ministry of Finance of Russia dated April, 22 2015
№ 03-07-11
There will be new codes in the purchases and sales
books
FTS plans to specify the list of codes of operations for VAT, which are necessary for the
purchases book and the sales book, as well as for the registration of invoices. Now
companies are using approved codes from the order dated February 14, 2012.
№MMV-7-3 / 83 and recommended codes from the letter dated January 22, 2015.
№GD-4-3 / 794. But there are situations when it is not clear which code has to be put
down. Tax men want to remove this shortcoming by combining all the codes into one
list. Instead of 28 codes, there will be 20 left and it will be analyzed in detail when and
which code needs to be used.
Legislation act: Order of the Federal Tax Service dated February, 14 2012 №ММV-7-
3/83; Russian Federal Tax Service Letter dated by January, 22 2015. №GD-4-3 / 794

3. ACCOUNTOR
Sadovnicheskaya nab. 79 Moscow Stockholm
115035 Moscow, Russia St. Petersburg Oslo
+7 495 788 00 05 Kyiv Copenhagen
accountor.ru Helsinki Utrecht
info@accountor.ru
Click the link to view previous changes to the regulations on VAT in Russia relevant to
June 2015.
We are ready to handle tax related processes in your company. Accountor is the leading
provider of tax advisory and accounting outsourcing services in Russia. We have been
successfully operating in Russia since 1992.
Feel free to contact us:
Samuli Pesu
Deputy CEO
Mobile: +7 926 710 43 61 / +358 50
553 20 34
Office: +7 495 788 00 05
Email: Samuli.Pesu@accountor.ru
Daniil Berlizov
Senior Business Development
Manager
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Office:+7 495 788 00 05
Email: Daniil.Berlizov@accountor.ru
Pertti Särösalo
Sales Director Nordics
Mobile: +358 40 590 7603
E-mail: Pertti.Sarosalo@accountor.ru