VAT registration for E-services« Назад
VAT registration for E-services 21.01.2019 00:00
E-services. Russian VAT Under the Russian Federal Law No. 335-ФЗ of 27.11.2017 starting from 1 January 2019 foreign e-services providers must be registered with the Russian tax authorities and pay Russian VAT themselves. Starting the said date Russian purchasers of e-services may not act tax agents. Thus in case the e-services provider does not register and, thus may not pay Russian VAT, the provider creates a tax evasion issue. The registration is a must even if e-services are not subject to VAT. Please contact us for a consultation which e-services may be relieved from Russian VAT and what has to be done from the legal point of view to apply the relief. Once registered the e-service provides is to submit quarterly reports and pay the VAT. |
VAT registration for E-services« Назад
VAT registration for E-services 21.01.2019 00:00
E-services. Russian VAT Under the Russian Federal Law No. 335-ФЗ of 27.11.2017 starting from 1 January 2019 foreign e-services providers must be registered with the Russian tax authorities and pay Russian VAT themselves. Starting the said date Russian purchasers of e-services may not act tax agents. Thus in case the e-services provider does not register and, thus may not pay Russian VAT, the provider creates a tax evasion issue. The registration is a must even if e-services are not subject to VAT. Please contact us for a consultation which e-services may be relieved from Russian VAT and what has to be done from the legal point of view to apply the relief. Once registered the e-service provides is to submit quarterly reports and pay the VAT. |