How vat / sales tax works in Russia
Russian VAT defaults to 22% since January 2026, with 10% on food, children's goods, and medicines and 0% on exports and international transport.
Payers file quarterly returns by the 25th with tax paid in three monthly instalments, while small turnovers access Article 145 exemption.
Simplified-tax payers stay outside VAT below income lines stepping down yearly, and EAEU flows follow union mechanics.
Tax rates at a glance
- Standard VAT
- 22%
- Reduced VAT
- 10% / 0%
- Food and children
- 10%
- Exports
- 0%
- Small-business line
- RUB 2m
- Filing rhythm
- Quarterly
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersManufacturersFreelancersExpatsCross-border traders
Watch out for
- The 2026 rise from 20% to 22% reprices every contract, price list, and ERP mapping, with transition guidance governing straddling supplies.
- Sanctions and payment constraints reshape cross-border VAT flows independently of rate tables.
- Simplified-tax lines step down yearly to 2028, pulling growing traders into VAT on a fixed timetable.
- Non-resident digital sellers face registration and collection duties that enforcement pursues despite geopolitics.
Frequently asked questions
What is the VAT rate in Russia?
Russia applies 22% standard VAT in 2026, raised in January, with 10% for food and children's goods and 0% for exports.
How often are Russian VAT returns filed?
Quarterly by the 25th, with tax paid in three equal monthly instalments. Small turnovers access exemption procedures.
Do simplified-tax businesses charge VAT?
Below stepping income lines they stay outside, with thresholds falling yearly to 2028. Crossing converts the whole posture at once.