Russian Tax Service Clarifies VAT Rules for Mining Infrastructure and Computing Power Services

• The Russian Federal Tax Service clarified VAT application for providing mining infrastructure resources.
• Operators cannot provide mining infrastructure located in Russia to foreign legal entities.
• The place of service provision is determined by the location of the organization or individual entrepreneur selling the service.
• If Russian entities provide mining infrastructure or computing power for use in Russia, these services are subject to VAT in Russia, even if the infrastructure is located abroad.

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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