The tax legislation determines that a foreign organization providing services in electronic form, the place of sale of which is the territory of Russia, and making settlements directly with buyers of these services, must register with the tax authority to pay VAT ( paragraphs 4 , 6 of article 83 of the Tax code ).
Source: garant.ru
Latest Posts in "Russia"
- Russia Considers Raising VAT to 22% Amid War Spending and Budget Deficit Concerns
- Lawmakers Propose Reducing VAT on Essential Goods to Lower Consumer Costs
- Parliament Suggests Lowering VAT on Essential Goods to Ease Consumer Burden
- Russian Government Extends VAT Payment Deadline for Catering Enterprises to December 1, 2025
- Development of Judicial Practice on VAT Deductions for Duty-Free Imported Goods in Russia