The Federal Tax Service of Russia precised the form and procedure for submitting the VAT declaration (Order of the Federal Tax Service of Russia dated 12/18/2025 No ED-7-3/1227@ “On Amendments to the Annexes to the Order of the Federal Tax Service dated 11/05/2024 № ED-7-3/989@”, registered in the Ministry of Justice of Russia on January 28, 2026 No 85109).

The following lines were added to the declaration:

· a line to the section 3 was added to reflect the tax at the rates of 22, 22/122 and 18.03% (Appendix 2 to the Order);

· a line to the section 8 and Appendix 1 thereto was added to indicate the number and date of the shipping invoice for prepayment (appendices 3 and 4 to the Order);

· a line to the section 9 and Appendix 1 thereto was added to reflect the number and date of the advance invoice (appendices 5 and 8 to the Order).

Also, new operation codes appeared, for example:

· 1010841 for the gratuitous transfer of goods (works, services), for example, to military units, organizations of the Armed Forces of the Russian Federation for use during the special military operation (paragraph 3 of Appendix 13 to the Order);

· 1011236 for banks to pay interest in precious metals in bullion under a bank deposit agreement in precious metals (clause 9 of Appendix 13 to the Order).

These novelties will apply to reporting for the first quarter of 2026.