VAT Registration in Russia - Procedure and Requirements

VAT registration in Russia can be completed as part of the company incorporation procedure with the help of our local lawyers.

Quick Facts
We offer VAT registration services	Yes
Standard rate	22%
Lower rates	10% for foodstuff, certain children’s supplies, medicine
Who needs VAT registration	Companies with taxable supplies in Russia
Time frame for registration	Around 30 days
VAT for real estate transactions	22% (sales of residential property are exempt)
Exemptions available	For: – IT and digital sectors, – companies and individual entrepreneurs with revenue below RUB 2 million over 3 consecutive months
Period for filing	Quarterly
VAT returns support	Yes
VAT refund	For non-resident companies registered in Russia
Local tax agent required	Not mandatory, but recommended
Who collects the VAT	– retailers, – manufacturers, – wholesalers
Documents for VAT registration	– certificate of incorporation, – standard forms
VAT number format	INN (ИНН): 10 digits for companies, 12 digits for individuals
VAT de-registration situations	When companies close their operations

Who is required to register for VAT in Russia?

The following categories of taxpayers:

Russian companies and sole traders that use the Simplified Tax System and which make taxable supplies of goods or services of more than RUB 20 million per year in revenue (2026);
foreign companies offering digital or electronic services to Russian clients.

IMPORTANT! In the following years, the threshold is scheduled to be lowered further, to RUB 15 million and then RUB 10 million.

Is voluntary Russian VAT registration available?

Yes, it is.

Are there any VAT registration exemptions in Russia?

Yes, there are also exceptions to VAT payment in Russia, as follows:

The transfer of assets involving investments made by companies and partnerships, contributions of shares to mutual funds of cooperatives, or contributions made under a simple partnership contract in Russia;
The transfer of fixed assets, intangible assets, and (or) other assets to non-commercial organizations to be used in carrying out their main statutory activities without direct involvement with various business activities;
Carrying out operations associated with the circulation of Russian or foreign currency, except for numismatic purposes.

We invite you to read about VAT registration in Russia in the scheme below:

What is the VAT registration procedure for foreign companies in Russia?

When it comes to foreign companies operating in Russia, they are required to register for VAT before they start making deliveries, importing, or exporting goods and services in/from Russia. Such companies have a dedicated portal where they can file their VAT registration application.

What documents must foreign companies file for VAT registration in Russia?

the standard application form;
an extract from the Trade Register in their home countries indicating lawful registration;
the Certificate of Registration;
the tax identification code issued by the tax department in their home country.

What is the VAT registration procedure for Russian companies?

Domestic companies must register directly with the Russian Tax Department.

What are the documents to file by local companies for VAT registration in Russia?

the standard application form N1-1;
the establishment decision;
a copy of the Articles of Association;
a confirmation of the company’s legal address;
the application payment fee receipt.

Is online VAT registration available for local companies in Russia?

Yes. Our Russian lawyers can handle it on behalf of clients.

How long does it take to obtain a VAT number in Russia?

Approximately one week.

What are the VAT rates in Russia?

At the level of 2026:

the standard rate is 22%, and it applies to most goods and services;
a reduced rate of 10% is also available for basic goods, such as foodstuff, medicine, and childcare products;
a 0% rate is applied to international transport and certain exported goods.

What are the VAT reporting requirements applicable in Russia?

Quarterly VAT report submissions are required.

For updates related to the VAT laws and registration requirements, please contact our Russian law firm.