{
  "$comment": "Machine-readable companion to https://valem.run/calculators/russia/vat. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/russia/vat",
  "dataUrl": "https://valem.run/calculators/russia/vat.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Russia ндс (vat) model by Valem (https://valem.run/calculators/russia/vat), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/russia/vat/verify",
  "country": "russia",
  "countryName": "Russia",
  "formula": "vat",
  "formulaName": "НДС (VAT)",
  "title": "Калькулятор НДС 22% (2026) — Russia VAT calculator",
  "answer": "Russian VAT (НДС) is 22% from 1 January 2026, up from 20%, with 10% on listed food, children’s goods, books and periodicals, and medical goods, and 0% on exports. A business on the simplified system (УСН) is automatically exempt if its 2025 income was 20 million rubles or less.",
  "lang": "en",
  "currency": "RUB",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 5 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 5,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-10-12"
  },
  "sources": [
    {
      "label": "ФНС России — Налог на добавленную стоимость: ставки 22%, 10% и 0% (ст. 164 НК РФ) (page updated 25.03.2026)",
      "url": "https://www.nalog.gov.ru/rn77/taxation/taxes/nds/",
      "checked": "2026-10-12"
    },
    {
      "label": "ФНС России — НДС для плательщиков УСН: автоматическое освобождение при доходах за 2025 год до 20 млн руб. включительно (ст. 145 НК РФ) (page updated 05.08.2026)",
      "url": "https://www.nalog.gov.ru/rn77/taxation/taxes/nds_usn/",
      "checked": "2026-10-12"
    }
  ],
  "terminalOutput": "mustRegister",
  "headlineOutput": "vatAmount",
  "inputs": [
    {
      "name": "amount",
      "type": "number",
      "label": "Amount (RUB)",
      "minimum": 0
    },
    {
      "name": "direction",
      "type": "string",
      "label": "Direction",
      "enum": [
        "add",
        "remove"
      ]
    },
    {
      "name": "category",
      "type": "string",
      "label": "What is being supplied",
      "enum": [
        "standard",
        "reduced"
      ]
    },
    {
      "name": "reverseCharge",
      "type": "boolean",
      "label": "No VAT charged by you: 0% export or similar operation, or the buyer accounts for the tax"
    },
    {
      "name": "simplifiedRegime",
      "type": "boolean",
      "label": "Business on the simplified tax system (УСН)"
    },
    {
      "name": "priorYearTurnover",
      "type": "number",
      "label": "Income for the previous year (RUB) — УСН only",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "rate",
      "type": "number",
      "label": "Rate for the category",
      "formula": "category = 'reduced' ? $const.reducedRate : $const.standardRate"
    },
    {
      "name": "effectiveRate",
      "type": "number",
      "label": "Rate applied",
      "formula": "reverseCharge ? 0 : rate"
    },
    {
      "name": "netAmount",
      "type": "number",
      "label": "Net",
      "format": "currency",
      "formula": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
    },
    {
      "name": "vatAmount",
      "type": "number",
      "label": "НДС",
      "format": "currency",
      "formula": "$round(netAmount * effectiveRate, 2)"
    },
    {
      "name": "grossAmount",
      "type": "number",
      "label": "Gross",
      "format": "currency",
      "formula": "$round(netAmount + vatAmount, 2)"
    },
    {
      "name": "mustRegister",
      "type": "boolean",
      "label": "Must charge VAT",
      "formula": "$not(simplifiedRegime) or priorYearTurnover > $const.usnExemptionLimit"
    }
  ],
  "testCases": [
    {
      "description": "R1 10,000 RUB net at 22%",
      "given": {
        "amount": 10000,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "simplifiedRegime": false,
        "priorYearTurnover": 0
      },
      "expect": {
        "vatAmount": 2200,
        "grossAmount": 12200,
        "netAmount": 10000
      }
    },
    {
      "description": "R2 12,200 RUB gross back to net",
      "given": {
        "amount": 12200,
        "direction": "remove",
        "category": "standard",
        "reverseCharge": false,
        "simplifiedRegime": false,
        "priorYearTurnover": 0
      },
      "expect": {
        "netAmount": 10000,
        "vatAmount": 2200
      }
    },
    {
      "description": "R3 food at 10%",
      "given": {
        "amount": 10000,
        "direction": "add",
        "category": "reduced",
        "reverseCharge": false,
        "simplifiedRegime": false,
        "priorYearTurnover": 0
      },
      "expect": {
        "vatAmount": 1000,
        "grossAmount": 11000
      }
    },
    {
      "description": "R4 a УСН business with exactly 20 million of 2025 income is exempt",
      "given": {
        "amount": 0,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "simplifiedRegime": true,
        "priorYearTurnover": 20000000
      },
      "expect": {
        "mustRegister": false
      }
    },
    {
      "description": "R5 above it, VAT applies",
      "given": {
        "amount": 0,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "simplifiedRegime": true,
        "priorYearTurnover": 20000001
      },
      "expect": {
        "mustRegister": true
      }
    }
  ],
  "spec": {
    "id": "vat-russia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "amount": {
          "type": "number",
          "minimum": 0
        },
        "direction": {
          "type": "string",
          "enum": [
            "add",
            "remove"
          ]
        },
        "category": {
          "type": "string",
          "enum": [
            "standard",
            "reduced"
          ]
        },
        "reverseCharge": {
          "type": "boolean"
        },
        "simplifiedRegime": {
          "type": "boolean"
        },
        "priorYearTurnover": {
          "type": "number",
          "minimum": 0
        },
        "rate": {
          "type": "number",
          "readOnly": true
        },
        "effectiveRate": {
          "type": "number",
          "readOnly": true
        },
        "netAmount": {
          "type": "number",
          "readOnly": true
        },
        "vatAmount": {
          "type": "number",
          "readOnly": true
        },
        "grossAmount": {
          "type": "number",
          "readOnly": true
        },
        "mustRegister": {
          "type": "boolean",
          "readOnly": true
        }
      }
    },
    "constants": {
      "standardRate": 0.22,
      "reducedRate": 0.1,
      "usnExemptionLimit": 20000000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'amount': 10000, 'direction': 'add', 'category': 'standard', 'reverseCharge': false, 'simplifiedRegime': false, 'priorYearTurnover': 0 }"
      }
    ],
    "derivations": [
      {
        "path": "$.rate",
        "expr": "category = 'reduced' ? $const.reducedRate : $const.standardRate"
      },
      {
        "path": "$.effectiveRate",
        "expr": "reverseCharge ? 0 : rate"
      },
      {
        "path": "$.netAmount",
        "expr": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
      },
      {
        "path": "$.vatAmount",
        "expr": "$round(netAmount * effectiveRate, 2)"
      },
      {
        "path": "$.grossAmount",
        "expr": "$round(netAmount + vatAmount, 2)"
      },
      {
        "path": "$.mustRegister",
        "expr": "$not(simplifiedRegime) or priorYearTurnover > $const.usnExemptionLimit"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "НДС",
          "layout": "vertical",
          "components": [
            {
              "id": "note",
              "type": "staticText",
              "text": "ФНС России: «Ставка НДС 22% применяется во всех остальных случаях (п.3 ст. 164 НК РФ).» The general rate rose from 20% to 22% on 1 January 2026. 10% applies to the food, children’s goods, periodicals and books, and medical goods on the Government’s lists; 0% to exports, goods in a free customs zone, international transport and certain other operations."
            },
            {
              "id": "inputs",
              "type": "fieldSet",
              "label": "Your figures",
              "components": [
                {
                  "id": "amount",
                  "type": "numericField",
                  "label": "Amount (RUB)",
                  "bind": "$.amount",
                  "helperText": "Net amount when adding VAT, VAT-inclusive amount when removing it."
                },
                {
                  "id": "direction",
                  "type": "selectField",
                  "label": "Direction",
                  "bind": "$.direction",
                  "options": [
                    {
                      "value": "add",
                      "label": "Add VAT (net → gross)"
                    },
                    {
                      "value": "remove",
                      "label": "Remove VAT (gross → net)"
                    }
                  ]
                },
                {
                  "id": "category",
                  "type": "selectField",
                  "label": "What is being supplied",
                  "bind": "$.category",
                  "options": [
                    {
                      "value": "standard",
                      "label": "General rate — 22% (from 1 January 2026)"
                    },
                    {
                      "value": "reduced",
                      "label": "Reduced rate — 10% (listed food, children’s goods, books and periodicals, medical goods)"
                    }
                  ]
                },
                {
                  "id": "reverseCharge",
                  "type": "checkboxField",
                  "label": "No VAT charged by you: 0% export or similar operation, or the buyer accounts for the tax",
                  "bind": "$.reverseCharge"
                },
                {
                  "id": "usn",
                  "type": "checkboxField",
                  "label": "Business on the simplified tax system (УСН)",
                  "bind": "$.simplifiedRegime"
                },
                {
                  "id": "turnover",
                  "type": "numericField",
                  "label": "Income for the previous year (RUB) — УСН only",
                  "bind": "$.priorYearTurnover",
                  "helperText": "From 2026 a УСН business is automatically exempt from VAT if its 2025 income was 20 million rubles or less. The limit is tested against the current year too — crossing it during 2026 ends the exemption from the following month. It falls to 15 million for 2027 and 10 million for 2028."
                }
              ]
            },
            {
              "id": "sep",
              "type": "separatorLine"
            },
            {
              "id": "vatTile",
              "type": "statTile",
              "label": "НДС",
              "bind": "$.vatAmount",
              "format": "currency",
              "currency": "RUB"
            },
            {
              "id": "netTile",
              "type": "statTile",
              "label": "Net",
              "bind": "$.netAmount",
              "format": "currency",
              "currency": "RUB"
            },
            {
              "id": "grossTile",
              "type": "statTile",
              "label": "Gross",
              "bind": "$.grossAmount",
              "format": "currency",
              "currency": "RUB"
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Breakdown",
              "items": [
                {
                  "label": "Rate for the category",
                  "bind": "$.rate"
                },
                {
                  "label": "Rate applied",
                  "bind": "$.effectiveRate"
                },
                {
                  "label": "Must charge VAT",
                  "bind": "$.mustRegister"
                }
              ]
            },
            {
              "id": "assumptions",
              "type": "staticText",
              "text": "Not modelled: a УСН business above the exemption may choose the special rates of 5% (income up to 272.5 million rubles in 2026) or 7% (up to 490.5 million) instead of 22% / 10%, without input VAT deductions. Any business whose revenue over three consecutive months did not exceed 2 million rubles may notify the tax authority and be released from VAT for a year (art. 145). Estimate, not tax advice."
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 2,
              "items": [
                {
                  "label": "ФНС России — Налог на добавленную стоимость: ставки 22%, 10% и 0% (ст. 164 НК РФ) (page updated 25.03.2026)",
                  "url": "https://www.nalog.gov.ru/rn77/taxation/taxes/nds/",
                  "date": "2026-10-12",
                  "covers": [
                    "standardRate",
                    "reducedRate"
                  ]
                },
                {
                  "label": "ФНС России — НДС для плательщиков УСН: автоматическое освобождение при доходах за 2025 год до 20 млн руб. включительно (ст. 145 НК РФ) (page updated 05.08.2026)",
                  "url": "https://www.nalog.gov.ru/rn77/taxation/taxes/nds_usn/",
                  "date": "2026-10-12",
                  "covers": [
                    "usnExemptionLimit"
                  ]
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "R1 10,000 RUB net at 22%",
        "given": {
          "$.amount": 10000,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.simplifiedRegime": false,
          "$.priorYearTurnover": 0
        },
        "expect": {
          "$.vatAmount": 2200,
          "$.grossAmount": 12200,
          "$.netAmount": 10000
        }
      },
      {
        "description": "R2 12,200 RUB gross back to net",
        "given": {
          "$.amount": 12200,
          "$.direction": "remove",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.simplifiedRegime": false,
          "$.priorYearTurnover": 0
        },
        "expect": {
          "$.netAmount": 10000,
          "$.vatAmount": 2200
        }
      },
      {
        "description": "R3 food at 10%",
        "given": {
          "$.amount": 10000,
          "$.direction": "add",
          "$.category": "reduced",
          "$.reverseCharge": false,
          "$.simplifiedRegime": false,
          "$.priorYearTurnover": 0
        },
        "expect": {
          "$.vatAmount": 1000,
          "$.grossAmount": 11000
        }
      },
      {
        "description": "R4 a УСН business with exactly 20 million of 2025 income is exempt",
        "given": {
          "$.amount": 0,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.simplifiedRegime": true,
          "$.priorYearTurnover": 20000000
        },
        "expect": {
          "$.mustRegister": false
        }
      },
      {
        "description": "R5 above it, VAT applies",
        "given": {
          "$.amount": 0,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.simplifiedRegime": true,
          "$.priorYearTurnover": 20000001
        },
        "expect": {
          "$.mustRegister": true
        }
      }
    ]
  }
}