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Starting from 1 January 2019, the rule of Law No. 244-FZ dated 3 July 2016 came into effect. Under this rule, foreign companies providing electronic services to individuals and legal entities in Russia will themselves have to calculate and pay VAT on the value of the services provided.
Previously the obligation to calculate and pay VAT in the event of a purchase of electronic services was the responsibility of Russian companies and individual entrepreneurs that were recognised as tax agents.
Tax registration of foreign companies providing electronic services to individuals and legal entities.