- 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.
