- New declaration form for VAT when providing electronic services by foreign entities from April 16
- The new form is related to the ratification of the Protocol on changes to the EAEU Agreement regarding the collection of indirect taxes for electronic services
- The order will come into effect on April 16, 2024, replacing the previous 2016 order
- Foreign organizations providing electronic services in Russia must calculate and pay VAT themselves, except when providing services to individuals
- Declaration in the new form will start for the tax period of the second quarter of 2024
- Rules for submitting declarations by foreign organizations providing electronic services are outlined in the tax code of the Russian Federation.
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.
