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Russia Clarifies VAT Obligations for the Licensing of Television Rights from a Non-Resident Registered for VAT in Russia

Russia’s Ministry of Finance recently published Guidance Letter 03-07-08/67700 of 3 September 2019 concerning the VAT obligations in relation to the licensing of rights to audiovisual works for display on television by a Russian resident from a non-resident that has registered for VAT in Russia as an electronic services provider. The licensing of the rights is not considered an electronic service.

Source: Orbitax