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From January 1, 2024, Russian companies will have to submit a report using a new form when paying income to foreign companies

On#nbsp;January 1, 2024, Order of#nbsp;the Federal Tax Service No. ED-7−3/675@ dated September 26, 2023, On#nbsp;approval of#nbsp;the tax calculation form for the amounts of#nbsp;income paid to#nbsp;foreign organizations and the amounts of#nbsp;taxes withheld, the procedure for filling it#nbsp;out, and the presentation format comes into force in#nbsp;electronic form.
Russian companies and permanent establishment offices that pay income to#nbsp;foreign recipients and act as#nbsp;tax agents for withholding tax reports to#nbsp;the Federal Tax Service using a#nbsp;special reporting form.

The new form of#nbsp;tax report on#nbsp;the income paid to#nbsp;foreign organizations and taxes withheld will be#nbsp;applied, starting with reporting for 2023.

The form has been supplemented with two new sections: information on#nbsp;paid income not subject to#nbsp;taxation (except for the sale of#nbsp;goods), and information on#nbsp;paid income from the sale of#nbsp;goods.

Thus, starting with reporting for 2023, it#nbsp;will be#nbsp;necessary to#nbsp;submit a#nbsp;report on#nbsp;payments to#nbsp;foreigners for goods supplied and other non-taxable income paid. All payments will be#nbsp;presented in#nbsp;one document submitted to#nbsp;the Tax authorities.

You must report for the 12 months of#nbsp;2023 using the new form by#nbsp;March 25, 2024.