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Value Added Tax Rate


The VAT rate — the VAT rate in effect during the tax period and specified in paragraph 3 of article 164 of this Code1.

  1. Tax Code of the Russian Federation, as amended on August 4, 2026, Article 200, paragraph 27.5 // Official Gazette of the RF. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws