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VAT
New VAT payment rules starting from 2025
What is VAT?
Value Added Tax (VAT) is an indirect tax charged on the sale of goods, works, and services.
In practice, the final consumer pays the tax, but legal entities and individual entrepreneurs are responsible for calculating, withholding, and transferring it to the state budget.
Changes in VAT
All organizations and individual entrepreneurs (IEs) under the simplified tax system (STS) are recognized as VAT payers (Federal Law No. 176-FZ dated July 12, 2024).
Starting from January 1, 2025
Change of taxation regime
If your taxation regime or VAT rate changes, make sure to promptly submit an application to update your data.
Incorrect or outdated information about your taxation regime or VAT rate can lead to document errors. Errors or missing invoices may result in fines and loss recovery in favor of the Developer.
Who is exempt from VAT
Self-employed individuals
Organizations and IEs under STS whose 2024 annual revenue did not exceed 60 million rubles
Organizations and IEs registered in 2025 under 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 under STS whose revenue exceeds 60 million rubles
Organizations and IEs independently determine their VAT operation scheme.
The chosen VAT rate must be applied for at least 3 years, except in cases of exceeding income limits 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% | No |
- 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
for VAT payers
Invoice
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 electronically to the tax 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.
Document flow
with TrendAgent
with TrendAgent
If your agency operates without VAT, no additional VAT document flow is required from you
To choose the right document flow 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. 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 team.
To determine if VAT must be charged for 2024−2025 transition deals, check the date of the Act between TrendAgent and the Developer. Contact the support team for the Act date.
Example: If the deal closed in December 2024, payment was received in January 2025, but the Act date was in December 2024, then VAT is not charged.
Example: If the deal closed in December 2024, an advance was received in December 2024, but the Act date was in January 2025, then VAT is charged.
- If the Act date is in 2024, VAT службу поддержкиis not charged.
Example: If the deal closed in December 2024, payment was received in January 2025, but the Act date was in December 2024, then VAT is not charged.
- If the Act date is in 2025, VAT is charged.
Example: If the deal closed in December 2024, an advance was received in December 2024, but the Act date was in January 2025, then VAT is charged.
The VAT base is the full commission amount from the Developer, including TrendAgent’s commission. The service date for the REA is the date of 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 must be paid in equal installments over the next three months. Payment 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 must be paid in equal installments over the next three months. Payment 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 team, provide your agency’s TIN and the regions where transactions took place. We will send you the information for each franchise. Processing time — 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, REAs paying VAT can receive a VAT deduction, regardless of whether their VAT rate is reduced (5% or 7%) or the standard 20%.