Expense rules in Russia.
All FNS rules: 20% НДС, командировочные, mileage allowance and VAT recovery rules in Russia.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 20% | Not deductible | Representation expenses |
| Travel meals | 20% | 100% reclaimable | Per diem cap |
| Accommodation | 20% | 100% reclaimable | Cash receipt required |
| Fuel | 20% | 100% reclaimable | Business use |
| Train / RZhD / flight | 10% | 100% reclaimable | Public transport |
| Taxi | 20% | 100% reclaimable | Receipt required |
| Client gifts | 20% | Not deductible | RUB 4,000/recipient limit |
| Parking | 20% | 100% reclaimable | Receipt |
Komandirovochnye
Min tax-free domestic per diem.
Foreign
Min tax-free foreign per diem.
Retention
FNS records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Car (≤2L) | RUB 4/km | By company | Tax-free cap |
| Car (>2L) | RUB 6/km | By company | Tax-free cap |
| Motorcycle | RUB 2/km | By company | Reduced rate |
Small engine
Car ≤2L tax-free rate.
Large engine
Car >2L.
Records
Mandatory trip sheet logbook.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Russia — national | RUB 700 | Actual | Actual |
| Moscow | RUB 700 | RUB 6,000 | RUB 6,700 |
| Saint Petersburg | RUB 700 | RUB 4,500 | RUB 5,200 |
| Foreign — Beijing | RUB 2,500 | RUB 8,000 | RUB 10,500 |
| Foreign — Istanbul | RUB 2,500 | RUB 6,500 | RUB 9,000 |
National
Min tax-free cap.
Foreign
Min tax-free foreign cap.
Above
Above: tax on excess.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Russia → EU | Sanctions complicate | — | Markets closed since 2022 |
| France | No reciprocity | — | No agreement |
| United Kingdom | No reciprocity | — | Sanctions |
| Switzerland | Partial sanctions | — | Limited conditions |
| USA | Full sanctions | — | Trade restrictions |
| RU НДС for foreign | No procedure | — | No mechanism |
Sanctions
Major restrictions since February 2022.
No B2B refund
No general recovery procedure.
Caution
Verify OFAC/EU sanctions before transactions.
Industrialize your Russia expenses with Illizeo.
НДС 20%/10%, mileage RUB 4/km, komandirovochnye, multi-currency RUB↔USD↔EUR↔CHF, integrated sanctions compliance: all the FNS rules above are natively integrated into Illizeo.
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