Russia Russia clarifies input VAT claimed on imported assets must be repaid if assets contributed to capital 11 December 2018
Russia Application of 20% VAT rate for supplies after 1 January 2019 of goods acquired before 1 January 2019 08 December 2018
Russia Foreign legal entities registered with tax authorities should account for and pay VAT for rendered services (performed work) subject to Russian VAT based on place of supply rules 08 December 2018
Russia From 1 January 2019 Russian buyers of e-services rendered by foreign legal entities should not act as tax agents 08 December 2018
Russia Supply of goods between two foreign entities not subject to registration with tax authorities not subject to VAT 08 December 2018
Russia Storage services of aviation fuel rendered outside airport area not exempt from VAT 08 December 2018
Russia Clarification of new rules for VAT regime on electronically supplied services 26 November 2018
Russia Ministry of Finance clarifies VAT treatment of sale of residential premises (apartments) 08 November 2018
Russia Ministry of Finance clarifies procedure of confirming application of the 0% VAT rate for export sales of goods on basis of temporary customs declarations 08 November 2018
Russia Ministry of Finance clarifies ability to amend government contracts due to increase in VAT rate 08 November 2018
Russia Ministry of Finance clarifies application of VAT rates for advance payments under agreements signed before 1 January 2019 05 October 2018
Russia Mandatory VAT registration for e-services provided to business customers – MoF clarifications 26 September 2018
Russia VAT registration to be required for e-services provided to business customers 14 September 2018
Russia Russia’s State Duma approves bill on VAT exemption for airport charges on international services 13 September 2018
Russia Federal Tax Service publishes overview of court position with respect to VAT recovery issues 06 September 2018
Russia The set of documents necessary to confirm the application of the 0% VAT rate has been amended 06 September 2018
Russia The term of the in-house tax audit of the VAT return is decreased from three months to two months 06 September 2018
Russia 0% VAT rate for export if contract concluded with Russian entity and supply performed to separate subdivision of Russian entity located outside the Eurasian Economic Union 06 September 2018
Russia Russia to increase standard VAT rate from 18% to 20% and other VAT rate changes 13 August 2018