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