The Russia Federal Tax Service issued Letter No. 16-18/081555 clarifying that VAT is due on digital services provided by a non-resident entity to a Russian entity, with the Russian entity obliged to calculate and pay the VAT as a tax agent. The letter also notes specific rules for e-services between Eurasian Economic Union member states, where the supplier or recipient may be responsible for VAT depending on the recipient’s status and the laws of the other country.
Source Orbitax
Join the Linkedin Group on VAT/GST and E-Commerce HERE
Latest Posts in "Russia"
- Rising Deficit Prompts Russia to Consider 2% VAT Increase
- 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
