In January 2017 74 non-Russian providers of online services including Apple, Google, Microsoft, Netflix, Samsung, Bloomberg, Wargaming Group, Amazon, Oxford University, eBay, Valve Corporation, Nintendo, Avangate, Netors, AIRBNB, Formula One, Badoo, Booking, Alibaba have submitted applications for the VAT registration with the FTS of Russia. As of the end of January 2017 28 of them have already been registered as Russia VAT payers. Applications of other companies are still being reviewed – according to the current legislation in might take up to 30 business days for the tax authorities to make a final decision on the VAT registration.
In accordance with the Federal Law of July 3, 2016 № 244-FZ non-Russian providers of online services to the Russian consumers are required to register as VAT payers and pay VAT in Russia starting from January 1, 2017.
Full list of registered companies will become available in the VAT Office for Online Service Providers e-service soon.
Those already registered have been provided access to their dedicated Online Personal Accounts allowing to complete and submit VAT tax returns and other documents online directly to the FTS of Russia as well as interact with the Russian tax authorities remotely on a daily basis. VAT tax returns for the first quarter of 2017 as well as corresponding VAT payments are due until April 25, 2017.