- 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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