ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of October 29, 2024 No. 1448

About modification of the Order of the Government of the Russian Federation of December 26, 2011 No. 1137

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to the order of the Government of the Russian Federation of December 26, 2011 No. 1137 "About forms and rules of filling (maintaining) of the documents applied when calculating for the value added tax" (The Russian Federation Code, 2012, No. 3, Art. 417; 2013, No. 44, Art. 5753; 2014, No. 32, Art. 4508; 2017, No. 35, Art. 5354; 2018, No. 7, Art. 1035; 2019, No. 4, Art. 336; 2021, No. 16, Art. 2767; 2024, No. 34, Art. 5259).

2. This resolution becomes effective after 2 months from the date of its official publication and not earlier than the 1st of the next tax period on the value added tax.

Approved by the Order of the Government of the Russian Federation of October 29, 2024 No. 1448

Changes which are made to the Order of the Government of the Russian Federation of December 26, 2011 No. 1137

1. In appendix No. 4 to the specified resolution:

a) in Item 6 of the Section II:

in paragraph five of the subitem "z" of the word "In case of Reflection by the Seller (in case of Reduction of Cost of Goods (Works, Services, Property Rights)" shall be replaced with words "In case of reflection by the seller, including tax agent (in case of reduction of cost of goods (works, services, property rights)";

in paragraph eight of the subitem "c" of the word "In case of Reflection by the Seller (in case of Reduction of Cost of Goods (Works, Services, Property Rights)" shall be replaced with words "In case of reflection by the seller, including tax agent (in case of reduction of cost of goods (works, services, property rights)";

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