15 December 2017 Changes in Russian VAT rules for electronic services provided by foreign companies discussed Federal Law No. 335-FZ, which was passed at the end of November, includes changes to the VAT rules for electronic services provided by foreign companies. The law eliminates the current tax agent mechanism in relation to electronic services provided by foreign companies to companies and private entrepreneurs registered with the Russian tax authorities. From January 1, 2019, foreign suppliers of electronic services and foreign intermediaries involved in settlements with Russian taxpayers for electronically supplied services will need to register for the purpose of paying VAT on those supplies. Document ID: 2017-2127 |
