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VAT registration for E-services

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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.