Tax Agents must calculate and pay VAT for foreign service providers not registered in Russia

• Tax agents determine the VAT tax base when foreign organizations not registered for tax purposes in Russia provide services.
• Tax agents are required to calculate, withhold, and pay VAT to the budget when paying for services.
• The obligation to calculate VAT does not depend on whether the foreign organization has received payment in its bank account.
• VAT is calculated when payment for services is made in the tax period in which the payment was made.
• The tax is paid in equal installments by the 28th of each of the three months following the expired tax period.

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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