Russia Federal Tax Service Clarifies That VAT Is Deductible When E-Services Are Supplied By Non-Residents 23 March 202143 views1 min read Source: IBFD (subscription needed) Deduction (input tax credit) E-Commerce / Electronic services VAT treatment of software, VAT zero-rating for civilian aircraft, Draft law clarifies application of reverse charge mechanism Draft legislation would expand when VAT payable by tax agents