Michaela Merz


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RUSSIA: VAT recovery for export of services is possible as from July 1


The State Duma approved amendments to the Russian Tax Code (RTC) introducing the right for input VAT recovery in relation of export of many types of services. This is generally in line with the VAT principles in many other countries. Continue reading


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Russia to impose 18 percent VAT on certain e-commerce as from 1.1.2017


shutterstock_87654373_taxes_468Russia’s State Duma passed at third reading a bill that would charge 18% VAT on the sale via the Internet of electronic services, games, music, books and video products, to Russians. Continue reading


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Russia – draft legislation on VAT on B2C supply of electronic services


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Russia can be the next in line to join the countries that impose VAT on the B2C supply of electronic services by non-established service provider. A draft legislation that would require foreign companies to start charging VAT on internet / digital services provided to individuals is currently being considered by the Russian State Duma. Continue reading


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Russia – VAT treatment of agent’s finder’s fee


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The Russian Ministry of Finance issued Letter No. 03-07-08/62571 confirming that the VAT treatment of client search services rendered by a Russian supplier to a non-resident company under an agency agreement is considered to have the place of supply where the service has been provided (Russia), and should be therefore subject to Russian VAT. Continue reading


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My new job


OLYMPUS DIGITAL CAMERATo sail a catamaran 16 on the sea requires quite some experience, even if one only sails along the shore. I learnt to have a lot of respect of the sea and even more respect at places which I don’t know. Currents, sudden changes in weather, unpredictable winds can cause bad surprises, which are truly challenging. When travelling I often observe that I don’t share this opinion with many people. Continue reading


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The story of Leon (Lev) Roznanski


OLYMPUS DIGITAL CAMERAHis parents were from Russia. Leon was born in Romania and as they were a very wealthy family, Leon learnt German from his German speaking nanny. During the Second World War the family had to flee to England and on top of his three languages Leon also learnt English. Continue reading


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Russia with love


Russia always fascinated me. The diversity, literature, the ballet, theatre, the vastness, the soft melancholy and in particular the people. I love Russians. They have a big heart, are helpful, one can passionately discuss with them for hours politics, art and many other topics and they can always again surprise me. I admit that my Russian is a bit rusty. Continue reading