Tax Service of Sevastopol: how to avoid mistakes when filling out a VAT return

For business entities using a simplified taxation system, significant changes related to tax reform have come into force since 2026. The threshold for mandatory VAT payment has been reduced from 60 million rubles to 20 million rubles. This means that organizations and individual entrepreneurs who applied the simplified taxation system in 2025, upon reaching an income of 20 million rubles, became VAT payers from January 1, 2026.

Such payers choose either a general VAT rate of 22% with the right to tax deductions, or special rates of 5% or 7% without the use of tax deductions when calculating tax payable.

As a measure to support business, there is a moratorium on holding taxpayers accountable for the simplified tax system if they have violated the deadline for submitting a VAT return for the first time in 2026.

Federal Tax Service of Russia published methodological recommendations on VAT for payers of the simplified tax system in 2026y, who explained the main issues of calculation and payment of VAT.

Based on the results of desk tax audits of the previous reporting period, typical errors were identified that are most common when filling out VAT returns:

• the numbers and dates of the invoices do not match (the information differs from the information reflected in the original invoice);
• VAT on advance invoices previously accepted for deductions is not restored after shipment;
• the same deductions are re-claimed in different tax periods;
• VAT returns are not submitted by tax agents when renting property from the state;
• is unreasonably accepted for VAT deduction beyond three years from the date of acceptance of goods (work, services) for accounting;
• control ratios in the VAT return are violated.

In order to eliminate these violations, taxpayers must submit an updated VAT return. The updated declaration is submitted in the form in force during the period for which changes are made. The updated declaration must include those sections and appendices to them that were previously presented, but taking into account the changes made, as well as new sections and appendices to them, if additions are made to them.

From April 1, 2026, updated forms of invoices, purchase books and sales books for value added tax are in effect, which have been approved Government Decree of January 23, 2026 No. 26.

It is also recommended to submit the VAT return for the first quarter of the current year using the new form as amended Order of the Federal Tax Service of Russia dated December 18, 2025 No. ED-7-3/1227@. The deadline for submitting the VAT return in 2026 (taking into account postponements due to weekends) for the first quarter is no later than April 27.

source: press service of the Federal Tax Service of Russia in Sevastopole

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