Russia: Custom value of imported goods – increase number of audits

The Russian customs authorities have recently started challenging royalty/license fee agreements of number of companies.

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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. Read More »

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. Read More »

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


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.Read More »

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


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.Read More »

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.Read More »

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.Read More »

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. Read More »

Russia with Love

Russland hat mich schon immer fasziniert. Die Vielfalt, die Literatur, das Ballett, Theater, die Weite, die sanfte Wehmut und vor allem die Leute. Ich liebe Russen. Sie haben ein grosses Herz, sind hilfsbereit, man kann mit ihnen stundenlang leidenschaftlich über Politik, Kunst und etliche Themen diskutieren und sie können mich immer wieder überraschen. Read More »

Flight Moscow – Zurich

I had already noticed the three men at the check-in. They were loud, laughing and talking loudly. In the plane they ended up one row in front of me. Three Russians. It was obvious that they had already been drinking. Their noise level increased. Eavesdropping was not necessary, their rude jokes could be heard several rows in front and behind of them, as long as one understood Russian.Read More »