31 January 2018
From 1 January 2019, Russia has amended its current VAT legislation to state that non-resident businesses selling digital services to other businesses within Russia will have to VAT register and charge VAT on their supplies.
Currently, non-resident providers of this type of service only have to register and charge VAT if they are providing these services to non-business (consumer) customers.
This applies to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.
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