The Russia Federal Tax Service issued Letter No. 16-18/081555 clarifying that VAT is due on digital services provided by a non-resident entity to a Russian entity, with the Russian entity obliged to calculate and pay the VAT as a tax agent. The letter also notes specific rules for e-services between Eurasian Economic Union member states, where the supplier or recipient may be responsible for VAT depending on the recipient’s status and the laws of the other country.
Source Orbitax
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