If a Russian buyer, in dealing with a foreign organization, independently calculates, withholds from the payment amount and pays VAT to the budget, and then deducts the paid amount of VAT or includes it in the price (in expenses), then such a foreign organization does not need to pay VAT again. The Federal Tax Service of Russia also recommends that Russian companies and individual entrepreneurs who are buyers of electronic services inform their foreign counterparties that they will independently calculate and pay VAT.
Source: gov.ru
