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VAT
New VAT payment rules effective from 2025
What is VAT?
Value Added Tax (VAT) is an indirect tax applied to the supply of goods and services.
Even though the customer is the one who really pays the VAT in the end legal entities and individual entrepreneurs are responsible for calculating, withholding, and remitting it to the state budget.
VAT changes
All organizations and individual entrepreneurs (IEs) using the simplified tax system (STS) are recognized as VAT payers (Federal Law No. 176-FZ of July 12, 2024).
Effective from January 1, 2025
Taxation regime change
If your taxation regime or VAT rate changes, make sure to promptly submit a request to update your data.
Incorrect or outdated tax regime and VAT rate information leads to documentation errors. Errors or missing invoices may result in fines and financial liability to the Developer.
Who is exempt from VAT
Self-employed professionals
Organizations and IEs using STS whose 2024 annual income did not exceed 60 million rubles
Organizations and IEs registered in 2025 using STS until their revenue exceeds 60 million rubles
If revenue exceeds 60 million rubles in 2025, the VAT obligation starts from the first day of the following month
VAT rates
For organizations and IEs using STS whose revenue exceeds 60 million rubles.
Organizations and IEs independently determine their VAT payment method.
The chosen VAT rate must be applied for at least 3 years, unless revenue exceeds thresholds or loss of eligibility for STS.
Income Amount | VAT Rate Options | Right to Deduct Input VAT |
Up to 250 million rubles inclusive | 5% 20% | No Yes |
Up to 450 million rubles inclusive | 7% 20% | No Yes |
Above 450 million rubles | 20% | Yes |
- If income exceeds 250 million rubles, the 7% rate applies starting from the 1st day of the month following the month of excess.
- If income exceeds 450 million rubles, the 20% rate applies starting from the 1st day of the month in which the excess occurred.
Required documents for VAT payers
VAT invoce
An invoice is a document used for VAT accounting. It serves as the basis for the Developer to claim input VAT deductions.
VAT declaration
The declaration must be submitted in electronic form to the tax authority office by the 25th day of the month following the quarter.
The VAT amount must be paid via the Unified Tax Payment (UTP) in equal installments over 3 months — by the 28th of each month.
The VAT amount must be paid via the Unified Tax Payment (UTP) in equal installments over 3 months — by the 28th of each month.
Electronic document management with TrendAgent
If your agency operates without VAT, no additional VAT document flow is required from you.
To choose the right electronic document management scheme, check whether your TrendAgent franchise is a VAT payer.
List of TrendAgent franchises that pay VAT.
List of TrendAgent franchises that pay VAT.
FAQ
Income is calculated according to STS rules and reviewed annually.
No, you do not need to notify the tax authorities. The exemption from VAT calculation and payment happens automatically. Selecting a VAT rate also does not require a separate notification — it is indicated in the declarations.
The VAT base date is the date of the Act between TrendAgent and the Developer. You can check the date of the Act with the support service.
To determine if VAT must be accrued for 2024−2025 deals, check the date of the Act between TrendAgent and the Developer. To check the date contact our support service.
- If the Act службу поддержкиdate is in 2024, VAT is not accrued.
- If the Act date is in 2025, VAT is charged.
The VAT tax base is the total amount of commission from the Developer, including the TrendAgent commission fee. The service provision date for the REA is the date of signing the Act between TrendAgent and the Developer. Thus, the VAT calculation date for TrendAgent’s commission is the Act date between the Developer and TrendAgent.
VAT for the quarter must be paid in equal installments over the next three months. The payment deadlines deadlines are no later than the 28th day of each month.
For example, VAT for Q1 must be paid in three equal parts by April 28, May 28, and June 28.
VAT must be paid to the Unified Tax Account (UTA) as part of the Unified Tax Payment (UTP).
VAT for the quarter must be paid in equal installments over the next three months. The payment deadlines deadlines are no later than the 28th day of each month.
For example, VAT for Q1 must be paid in three equal parts by April 28, May 28, and June 28.
VAT must be paid to the Unified Tax Account (UTA) as part of the Unified Tax Payment (UTP).
Contact the support service, provide your agency’s TIN and the regions where deals took place. We will send you the information for each franchise. Processing time is 3 business days.
Only REAs applying the 20% VAT rate can claim the input VAT deduction on TrendAgent’s commission fee.
If funds are refunded to TrendAgent, VAT-paying REAs can receive a VAT deduction, regardless of whether their VAT rate is reduced (5% or 7%) or standard (20%).