The Federal Tax Service of Russia informed e-service companies of a change in the Tax Code regarding VAT exemptions that came to force on 1 January 2021.
According to these changes, since 1 January 2020 a VAT exemption will be applied regarding:
> Transfer of exclusive rights to programs for electronic computers and databases included in the unified register of Russian programs for electronic computers and databases
> Rights to use these programs and databases (including updates to them and additional functionalities), including the provision of remote access to them via the data-telecommunication network Internet
Source: globalvatcompliance.com
