In force 🚨 Action required Compliance

Russia approves a new EAEU import indirect-tax declaration form

Jurisdiction
🇷🇺 Russia
Tax
VAT
Change type
Compliance
Status
In force
Impact
Action required
Announced
30 May 2026
Instrument
RU-FNS-KCH-1-3-299-2026
Authority
Official Internet Portal of Legal Information (publication.pravo.gov.ru)
Systems
Reporting, ERP, Customs
Verified
Fetched from official source · high confidence
Who this affects

Russian filers of the indirect-tax (VAT and excise) declaration on goods imported from Eurasian Economic Union member states.

What to do

Update the EAEU import indirect-tax declaration used for Russian filings to the form and electronic format approved by FNS Order No. KCh-1-3/299@.

ReportingERPCustoms

The change

Order of the Federal Tax Service of Russia of 8 May 2026 No. KCh-1-3/299@ approves the form and electronic format of the tax declaration for indirect taxes (value added tax and excise duties) on the import of goods into the Russian Federation from the territory of Eurasian Economic Union member states, together with the procedure for completing it, and amends the annex to the Federal Tax Service order of 29 February 2024 No. ED-7-3/164@. The Order was registered with the Ministry of Justice on 29 May 2026 under No. 86727 and officially published on 30 May 2026.

What changed in detail

The Order of the Federal Tax Service of Russia of 8 May 2026 No. KCh-1-3/299@ approves the form and electronic format of the tax declaration for indirect taxes — VAT and excise duties — on the import of goods into Russia from the territory of Eurasian Economic Union member states, together with the procedure for completing it, and amends the annex to the earlier FNS order of 29 February 2024 No. ED-7-3/164@. The Order was registered with the Ministry of Justice on 29 May 2026 under No. 86727 and officially published on 30 May 2026.

The Order itself does not state a first-use date for the new form — that clause sits in a scanned section of the published text that has not been read for this record, so no effective date is asserted here. Filers should confirm the applicable date against the published order directly before switching forms.

What it means

A new declaration form and electronic format is a filing-mechanics change: the tax and the transactions it covers are unchanged, but the document filers submit is not. Because the commencement clause has not been confirmed from this Order’s own text, treat “when do I have to switch” as an open question rather than assume the registration or publication date is also the first-use date.

Proof

Приказ Федеральной налоговой службы от 08.05.2026 № КЧ-1-3/299@ "Об утверждении формы и формата представления налоговой декларации по косвенным налогам (налогу на добавленную стоимость и акцизам) при импорте товаров на территорию Российской Федерации с территории государств - членов Евразийского экономического союза в электронной форме и порядка ее заполнения, а также о внесении изменений в приложение к приказу ФНС России от 29.02.2024 № ЕД-7-3/164@" (Зарегистрирован 29.05.2026 № 86727)

Order of the Federal Tax Service of Russia dated 08.05.2026 No. KCh-1-3/299@ 'On approval of the form and format for submitting, in electronic form, the tax declaration on indirect taxes (value added tax and excise duties) on the import of goods into the territory of the Russian Federation from the territory of Eurasian Economic Union member states, and the procedure for completing it, and on amendments to the annex to the order of the Federal Tax Service of Russia dated 29.02.2024 No. ED-7-3/164@' (Registered 29.05.2026, No. 86727)

Приказ Федеральной налоговой службы от 08.05.2026 № КЧ-1-3/299@ — Официальный интернет-портал правовой информации · captured 10 August 2026
Screenshot of Официальный интернет-портал правовой информации captured 10 August 2026, showing the quoted passage Source snapshot of the official page. Open full size ↗

Archived from the official distribution · FNS Order No. KCh-1-3/299@ of 8 May 2026 · pravo.gov.ru publication 0001202605300013 · MoJ reg. 86727 · publication.pravo.gov.ru

Sources

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