Michaela Merz


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RUSSIA: Registration obligation for non-resident providers of electronic services as from 1 of January 2019


From 1st January 2019, foreign suppliers of business-to-business (B2B) electronically supplied services are required to register with the Federal Tax Service in Russia.The method applied in 2018 whereby the Russian business customer collects and remits the VAT at the standard 18% rate to the tax authorities through the reverse charge mechanism is not applicable anymore. Continue reading