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


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)

  • 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.
  • 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 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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