Russia B2B e-services VAT simplification

12 June 2019

From 1 January 2019, Russia has amended its current VAT legislation to state that non-resident businesses selling digital services to businesses in Russia have to VAT register and charge VAT on their supplies.

However, the Russian tax authorities have now confirmed that the business customers in the transaction can withhold the VAT payments and submit this to the tax authorities directly. This will mean that the supplier will not need to receive and remit the VAT payments to the tax authorities, but they must still remain VAT registered and submit VAT returns.

This VAT treatment applies to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.

LATEST NEWS

Belgium to cut e-book VAT rate from 1 January 2022

From 1 January 2022, the Belgium tax authorities have confirmed that the VAT rate on the sale of e-books, e-manuals, e-newspapers, and e-magazines sold online...

SEE MORE
LATEST NEWS

Ukraine to apply VAT on digital services from January...

From 1 January 2022, Ukraine will impose VAT at 20% on the sale of e-services to local consumers by non-resident businesses.  At present, non-resident...

SEE MORE
LATEST NEWS

Does a UK e-commerce business need an IOSS...

From 1 July 2021, the EU’s new e-commerce VAT reforms will be introduced allowing sellers to no longer pay import VAT at clearance on low-value consignments...

SEE MORE

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.