When foreign taxpayers provide electronic services, the VAT declaration is submitted for the tax period in which this Order came into force.
Name of the new document: Order of the Federal Tax Service of Russia dated 05.12.2023 No. ЕД-7-3/933@ "On approval of the VAT declaration form when foreign taxpayers provide electronic services, the procedure for filling it, as well as the format for the electronic submission of the VAT declaration when foreign taxpayers provide electronic services" (Registered with the Ministry of Justice of Russia on 15.02.2024 No. 77277).
The previously valid declaration form approved by the Order of the Federal Tax Service of Russia dated 30.11.2016 No. ММВ-7-3/646@ is declared invalid.
Name of the new document: Order of the Federal Tax Service of Russia dated 05.12.2023 No. ЕД-7-3/933@ "On approval of the VAT declaration form when foreign taxpayers provide electronic services, the procedure for filling it, as well as the format for the electronic submission of the VAT declaration when foreign taxpayers provide electronic services" (Registered with the Ministry of Justice of Russia on 15.02.2024 No. 77277).
The previously valid declaration form approved by the Order of the Federal Tax Service of Russia dated 30.11.2016 No. ММВ-7-3/646@ is declared invalid.