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The VAT declaration from the 3rd quarter of 2021 must be submitted according to the updated form.

23.04.2021
Ms. Olga Grigorieva
General Director

Our team draws attention to the fact that starting with the reporting for the 3rd quarter of 2021, it will be necessary to submit a new VAT return. By order of the Federal Tax Service of Russia dated March 26, 2021 No. ED-7-3 / 228 @, changes were made to the form, the filling procedure and the electronic format. The main changes are related to the introduction of a goods traceability mechanism from 01.07.2021 (Federal Law dated 09.11.2020 No. 371) and, with the corresponding amendments, to the rules for filling out invoices, purchase and sales books, a register of received and issued invoices (resolution Government of the Russian Federation dated 02.04.2021 No. 534).

In accordance with Order No. 228, sections 8, 9, 10, 11 are set out in a new version. In addition, in the procedure for filling out a tax return, the mention of the single tax on imputed income is now excluded and the linking of indicators of individual lines of the declaration with indicators of other lines of various sections is clarified barcodes were replaced in the declaration, some clarifications were made to the list of transaction codes to the procedure for filling out a tax declaration.

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