06 January 2016 Russia introduces draft law on new indirect tax rules for electronic services Following the enactment of legislation in the European Union (EU) countries, South Korea and Japan, Russia is planning to introduce special indirect tax rules for electronic services. Deputies of the State Duma have prepared Draft Law No. 962487-6 (Draft Law), which stipulates that the place of supply of electronic services will be determined based on the customer location. The current version of the Draft Law is not final and most likely it will be revised during discussions and consideration in the State Duma. It is planned that the provisions would come into effect on January 1, 2017. Document ID: 2016-0018 |
