Amendments to Russian tax legislation providing for an increase in the VAT rate and other changes have been approved
On November 28, 2025, Federal Law No. 425-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation, Certain Legislative Acts of the Russian Federation, and the Recognition of Certain Legislative Acts (Certain Provisions of Legislative Acts) of the Russian Federation as No Longer Valid” was adopted.
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New Tax Code of Kazakhstan of 2026. Key changes to CIT and VAT. Changes in payroll. Social contributions under civil-law contracts. PIT deductions
Date & Time
11.12.2025
13:00-14:45 MSK
Language
Russian
Admission
Free
Platform
MS Teams
Nurbol Muzaparov
- Senior Tax Consultant
New Tax Code of the Republic of Kazakhstan from 2026: Key Changes to Corporate Tax and VAT
- Corporate Income Tax:
- Corporate tax rates;
- Advance payments on corporate tax;
- Certain types of income;
- Economic benefits not recognized as income;
- Deductions;
- Reduction of taxable income.
- VAT:
- Registration as a VAT payer;
- Issuing electronic invoices/VAT rates;
- Issuing invoices by VAT payers;
- Procedure for calculating and paying tax;
- Date of turnover/amount of turnover;
- Conditions/dates for claiming VAT refunds.
Irina Tikhomirova
- Team Leader of the Payroll Calculation Team
Legislative changes in 2026 in employee payments
- Progressive rate of personal income tax, taxation features for non-residents;
- Changes in social tax rates and insurance contributions and deductions.
Yulia Nyakova
- Process and Quality Development Manager
Social contributions under civil-law contracts. Personal income tax deductions
- Calculating social contributions under civil-law contracts:
- Calculating social contributions under civil-law contracts;
- Retrospective Amendments (Law No. 208-III);
- New personal income tax deduction for social contributions from civil-law contracts.
- Personal income tax deductions:
- Application of personal income tax deductions in 2025;
- New personal income tax deduction system from 2026.
A bill to change the VAT rate from 20 to 22 percent and other amendments to the Tax Code of the Russian Federation has been submitted to the State Duma
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Draft law on reducing the VAT rate for certain categories of goods
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Where copper semi-finished products are sold, the tax base for VAT will be determined by tax agents-purchasers
Federal Law No. 431-FZ of 30.11.2024 amends Article 161 of the Tax Code of the Russian Federation.
From July 1, 2025, specific features are established for the sale in the territory of the Russian Federation of copper semi-finished products, i.e. any goods containing copper and used for the production of cable and wire products, with the exception of scrap and waste non-ferrous metals.Read more
VAT-free invoices for the simplified taxation system do not need to be issued
On October 23, 2024, the Federation Council approved the law on amendments to the Tax Code of the Russian Federation on tax reform-2025. The provisions introduced earlier by Law No. 176-FZ of July 12, 2024 have been supplemented and clarified.
Period for the recovery of VAT on an advance payment made by a purchaser
After the seller has shipped goods, the buyer is entitled to claim input VAT on the entire value of the goods as a deduction. In this connection, it must recover VAT on the advance payment if it had previously been deductible.
Scope and composition of documents required as part of a desk audit of a VAT declaration
As a general rule, the tax authorities are not entitled to request additional information and documents in the course of a desk audit (paragraph 7 of Article 88 of the Tax Code of the Russian Federation). But the Tax Code contains exceptions:
New form of invoice from October 1, 2024
Starting from 01.10.2024 VAT payers and tax agents must apply the updated form of invoice, as well as corrective invoice.
Amendments to tax legislation regarding the application and confirmation of the zero rate of VAT on international transportation services
Federal Law No. 92-FZ of 22.04.2024 introduces certain amendments to the Tax Code of the Russian Federation in relation to VAT.
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