The following clarifications were made:
- Foreign companies and their intermediaries that offer digital services to customers in Russia must calculate and pay VAT independently starting October 1.
- Tax agents should calculate and pay VAT for foreign companies that provide digital services to Russian businesses and entrepreneurs.
- Buyers of non-digital services offered by foreign companies within Russia are required to compute, withhold, and pay VAT.
- VAT paid for services rendered by a foreign firm registered after October 1 may be deducted by the service buyer.
Source: GVC
