New VAT declaration form approved for foreign entities providing electronic services

• New declaration form for VAT on electronic services provided by foreign entities approved
• Effective from February 21, 2024
• New form, format, and procedure for filling out VAT declaration for electronic services provided by foreign entities approved
• Foreign organizations providing electronic services in Russia are required to calculate and pay VAT themselves if services are provided to individuals who are not individual entrepreneurs
• New form approval is related to Russia’s ratification of Protocol on amendments to the EAEU Agreement regarding indirect tax collection for electronic services
• The order comes into force 2 months after publication, but not before the Protocol on indirect tax collection for electronic services comes into force
• Previous 2016 order will be invalidated from the same date
• New form declaration will be submitted for the tax period in which the order comes into force

Source: garant.ru

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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