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VAT office for Online Service Providers

How it works?

Online test

Check if your company needs to register with Russian tax authorities

On-line test is being updated due to amendments into VAT legislation effective from 01.01.2019

Submit an application

Register with the Russian tax authorities

Online Personal Account

Communicating with Russian tax authorities and filing of tax returns

Information

Legislation, forms and formats, guidance, news, forum

VAT registered e-service providers

List of foreign online service providers registered as VAT payers in Russia

Frequently asked questions (FAQ)

  • Who shall pay VAT from 01.01.2019 related to the delivery of e-services to Russian consumers?
    Starting from 2019 VAT shall be calculated and paid by a foreign organization (on-line service provider, intermediary) in relation to all the operations regardless who is the consumer of such electronic services – an individual or the Russian legal entity or sole trader (B2C, B2B). Russian legal entities and sole traders shall not pay such VAT under reverse-charge VAT mechanism. This new approach applies to e-services paid for from 01.01.2019.
  • How do I know if my company is required to register with Russian tax authorities?
    You may take our online test and answer a few questions to find out whether your company is subject to registration with Russian tax authorities. It won't take more than 3 minutes.
  • What is the VAT registration procedure if my company renders e-services to Russian legal entities?
    VAT registration procedure for foreign companies, rules for calculating and paying VAT are similar to current rules applicable when e-services are provided to Russian individuals. Applications for VAT registration can be submitted online from 01.01.2019 through the online platform “VAT office for online service providers”. In case a foreign organization is already VAT registered with the Russian tax authority in relation to delivering e-services to Russian individuals, re-registration is not required.
  • How do I access Online Personal Account?
    You need to apply for registration. You can do it by Submitting an application online. After you provide all necessary data, we will arrange access to your Online Personal Account within 30 working days and notify you by e-mail.
  • What types of online services are subject to VAT in Russia?
    The list of such services is established by article 174.2 of the Tax Code of the Russian Federation. These include providing Russian customers with for charge online services like streaming music, films, gaming services, domain names, hosting, website and webpage support etc.
  • How can I calculate VAT amount payable on delivery of e-services from 01.01.2019 given the increase in standard VAT rate in Russia from 18% to 20%?
    For e-services to be rendered and paid from 01.01.2019 the effective VAT rate of 16, 67 % (20/120 %) shall be applied. Should the payment from a consumer is made in 2019 for the e-services delivered in 2018, the effective VAT rate of 15, 25 % (18/118 %) shall be applied. If the payment from a consumer is received in 2018 for the services to be delivered in 2019, VAT shall be calculated at a rate of 15, 25 % (18/118 %). Please note that if the payment is made in 2018 by a consumer – a legal entity or a sole trader, reverse-charge VAT mechanism shall be applied by this legal entity or sole trader irrespective of when the e-service will be delivered. For more detailed information please refer to the letter of the Federal Tax Service of Russia.
  • How often do I need to report to the Russian tax authorities?
    You need to report every quarter. Tax returns must be filed and taxes must be paid no later than 25th of the month following the end of a reporting quarter.
  • How can I know bank requisites for making the VAT payment?
    The VAT payment details as well as the guidance for completing a payment order for transferring VAT amount have been posted in the VAT Office for Online Service Providers, as well as in the Online Personal Account for Online Service Providers. You should log into your Online Personal Account, go through the section «My tax» and refer to the link «Payment details».

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