According to Garant's report on November 11th, the Federal Tax Service of the Russian Federation has issued a new order regarding the format, electronic format, and filling rules of the consumption tax declaration form for tobacco and related products. This change includes adjustments to items such as tobacco products, liquid electronic nicotine delivery systems, nicotine raw materials, and smokeless heated nicotine mixtures.
These changes were made in order to comply with the amendments to the Russian Federation Tax Code. The new modifications expand the scope of taxable goods and take into account the transition from paying consumption tax based on the information monitoring system of goods circulation towards recording and controlling special markings.
The latest update includes the addition of Appendix 3, titled "Information on the Sale of Taxable Goods," which covers all taxable goods that require mandatory labeling. Additionally, updates have been made to the codes for tax base units and types of taxable goods, including the removal of the code for heated tobacco equipment and the addition of codes for nicotine raw materials and smokeless heated nicotine mixtures.
In the new declaration form, adjustments have been made to the tax code used for tax deductions and payments, including adding a tax deduction code for consumption tax paid when purchasing or importing nicotine raw materials, as well as a tax payment code for refund applications.
When submitting the declaration form, if it is done by an agent, the GUID of the electronic authorization must be indicated. The format of the declaration form for tobacco and related products consumption tax, approved by the Federal Tax Service of the Russian Federation on May 15, 2018, will be invalidated.
The new regulations will take effect on January 2, 2025, and the new form will be used starting with reports in February 2025.
The updated contents of the new document are as follows: https://base.garant.ru/410660464/
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