Russia

Country	Russia
Currency	RUB
EU Member State	No
Standard VAT/GST rate	18%
Reduced VAT/GST rate	10% / 0%
VAT registration limit for established businesses
VAT registration limit for non-established businesses	This is not applicable in Russia, since the Russian legislation does not provide for a separate VAT registration.
VAT return filing periods	Quarterly
Annual VAT returns	Yes
Additional reporting requirements	Yes
VAT recovery by non-established non-EU businesses	No
Reverse Charge	Yes
Fiscal representative required for non-EU businesses	N/A
Statute of limitations