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Draft amendments clarifying the procedure for determining VAT amounts under ongoing contracts due to changes in legislation have been submitted to the State Duma. The changes concern situations where VAT is charged to a buyer who cannot deduct it (for example, a buyer applying special tax regimes such as USN, Unified Agricultural Tax, etc.).
What Is Being Proposed
If, after a contract was concluded, the law changed, the parties did not address this in the contract (did not change the price or terminate it), and the buyer cannot deduct VAT, then the supplier will calculate VAT using the estimated method — based on the contract price for the goods (works, services). Thus, the tax will be calculated within the price agreed by the parties.
No invoice will be required in such cases.
No invoice will be required in such cases.
Effective Date
The law is expected to take effect one month after official publication, but no earlier than the next VAT tax period.
Background: Why the Amendments Are Needed
In November 2025, the Constitutional Court of the Russian Federation declared unconstitutional the provisions of the Civil and Tax Codes that allowed the recovery of additional amounts from a buyer as compensation for the consequences of changes in the law. The Court established a temporary procedure pending legislative amendments. These amendments have now been drafted and submitted to the State Duma.
Why This Matters for Businesses
The new procedure protects buyers who cannot deduct VAT from unjustified price increases due to changes in the tax rate. At the same time, it provides suppliers with a clear course of action: no need to issue an invoice or charge extra VAT beyond the contract price — just calculate the tax using the estimated method.
Risks of Non-Compliance
Until the amendments come into force, risks remain associated with the position of the Constitutional Court. If a supplier tries to recover an additional amount as compensation for a change in the law, courts may deem this illegal. Buyers should monitor their contracts: if the law has changed but the contract has not been revised, VAT will be calculated within the original contract price.
What Businesses Should Do
- Suppliers: Review ongoing contracts with buyers who are not VAT payers. Do not demand additional VAT payments beyond the contract price until the amendments take effect.
- Buyers: If legislation changes, do not agree to unjustified price increases. Refer to the Constitutional Court's position and the expected amendments.
How Acsour Can Help
Acsour experts are ready to:
Contact us — we will help you adapt your contractual relationships to changes in tax legislation and avoid disputes with counterparties.
- review your ongoing contracts for risks related to changes in tax legislation;
- advise on the procedure for calculating VAT under the new rules;
- support the revision of contractual terms in light of the expected amendments.
Contact us — we will help you adapt your contractual relationships to changes in tax legislation and avoid disputes with counterparties.
