Contents / Tax base

Tax base under sale of goods (work, services)


The tax base is the value of goods (work, services) calculated on the basis of established selling prices (determined in accordance with Art.40 of the Tax Code), with excise tax included but VAT and sales tax excluded.

  • Advance or other payments received against future delivery of goods, works or services subject to VAT
  • Amounts received as payment for goods (work, services) in the form of financial aid or other amounts related to payment
  • Interest (discount) on bonds and promissory notes (bills of exchange) received as payment for goods, interest on commercial credit in part exceeding CBR refinancing rate

See also:

Special cases of determining tax base

Tax base under self-supply of goods

Tax base under self-supplied construction

Special cases
  • Transfer of goods free of charge
  • Transfer of the right of ownership for pledged object to pledgee in the event of failure to fulfil the secured obligation
  • Transfer of goods (work, services) as remuneration in kind
  • Sale of goods (work, services) at state-controlled prices or at privileged prices set for certain groups of taxpayers by federal legislation, if subsidised by state budgets of any level
  • Sale of agricultural goods and products of their processing (if bought from natural persons - not taxpayers)

The tax base for self-supply of goods (works, services) transferred for internal purposes of the taxpayer, if related expenses are not tax-deductible with respect to tax on profit (directly or through depreciation), is the cost of these goods (work, services) calculated on the basis of the sale price of identical (similar) goods (work, services) in a previous tax period (if none - on the basis of market prices).

The tax base for self-supplied construction (erection) performed for internal purposes is the cost of the work performed, i.e. the aggregate amount of all related expenses.
Commission trade
  • The VAT is payable by agent, commissioner or proxy on the commission income only.
  • Sales and commissions received for VAT-exempt goods (work, services), sold under contracts of delegation, commission or agency are not exempt from VAT (except for agent's services on the lease of premises to foreign citizens and organisations, commission trading with medical goods, funeral services and artisan articles of recognised artistic value).
  • The commitent is liable for VAT on the gross sales income, input VAT on commissioner (agent, proxy) income is subject to recovery.
Cession of claims (factoring)

Person ceding a claim

The tax base for the person ceding a claim is the value of account receivable transferred to the new creditor (including cases when cession is stipulated by law)

New creditor (factor)

The tax base is the positive difference between the amount received by a new creditor from further cession of a claim or from the termination of a corresponding obligation and the creditor's aggregate expenses on the acquisition of the said claim.

Margin between the price of property being sold (determined in accordance with Art.40 of the Tax Code, VAT and excise tax included and sales tax excluded) and the cost thereof (book value, taking into account subsequent re-estimation)

Rent of state-owned property
  • The tax base under the rent of federal, regional or municipal property located in Russia from Russian state bodies is calculated as aggregate rental payments with VAT included
  • Tax agents - tenants must calculate VAT and transfer it to the budget, withholding it from rental payments paid to the landlord
Price of goods (determined according to Art.40 of the Tax Code), excise tax included, VAT and sales tax excluded
Sale of goods (work, services) subsidised by state budgets
Actual sale price of goods (work, services)
Margin between the sale price and the purchase price of goods. Sale price is determined according to the procedure stipulated in Art.40 of the Tax Code, VAT included, sales tax excluded