15 January 2018 Russia revises VAT rules for electronic services provided by foreign companies Russia's Federal Law No. 335-FZ includes changes to the value added tax rules for electronic services provided by foreign companies. The Law eliminates the current tax agent mechanism with respect 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 be obliged to register for the purpose of paying VAT on those supplies. Document ID: 2018-0096 |
