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Online test

Dear users!

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

Non-Russian online service providers are subject to registration as VAT payers.
Not sure if you need to apply for registration?

Answer a few simple questions and our online test will make it clear if you need to apply for registration.

1. Is your company a Russian organization / or Russian individual entrepreneur?

The above wording is only a sample and may not consider features of certain business models (e.g. nature of payments, interaction with intermediaries etc.)
2. Is your company a provider of electronic (online) services or an intermediary in providing online services to individuals?

Software and video games

  • Provision of rights to use computers software (including video games), databases via Internet, including by providing remote access thereto, including updates thereto and additional functionality.

Music, books, films

  • Provision of rights to use e-books and other electronic publications, information, education materials, graphic images, musical works with or without text, audiovisual works, through the Internet, including by providing remote streaming thereof.

Advertisement and trade platforms

  • Providing advertising services in the Internet, including by using internet based computer and database software, as well as providing advertising space in the Internet;
  • Provision of services for placement of offers for the purchase (realization) of goods (works, services), property rights in the Internet;
  • Rendering services via Internet to provide technical, organizational, informational and other opportunities, implemented with the use of information technologies and systems, to establish contacts and (or) conclude transactions between sellers and buyers (including provision of real time Internet based trading platforms, where potential buyers offer a price by an automated procedure and the parties are notified about the sale by receiving automatically generated messages).

Search engines and social networks

  • Rendering services for search and (or) provision of sales leads to the customer;
  • Providing access to search engines in the Internet;
  • Provision of automatic services via Internet when customers enter specific data; automatic services for data search, selection and sorting upon requests, providing selected data to users through information and telecommunication networks (in particular, real-time summaries of the stock exchange, real time automatic translation);
  • Providing and (or) maintaining of commercial or personal presence in the "Internet", support for users’ electronic resources (web-sites and (or) Internet-pages), providing access to such resources to other users, enabling users to modify them.

Databases, hosting, websites

  • Storage and processing of data provided that the person submitting such data has remote access to it via Internet connection;
  • Real time provision of computing power to accommodate information in the information system;
  • Providing domain names, providing hosting services;
  • Provision of services for the administration of information systems and websites in the Internet;
  • Collecting web page statistics.

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3. Does your company provide electronic services through the Russian branch office / through the permanent establishment?

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4. The services are supplied in Russia to

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Thank you for your replies.

We suggest that you need to find out if you are an online service provider or act as an intermediary in providing online servicesand then retake the test.


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5. How does your company provide electronic services?

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Thank you for your replies.

Currently there are no grounds for registering your company as VAT payer in Russia.


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Thank you for your replies.

We suggest that you need to find out who are your customers then retake the test.


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6. Does your company perform settlement for electronic (online) services through the Russian branch office or through the permanent establishment?

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Thank you for taking the online test. According to your responses your company is required to register as a VAT payer. You can go on to fill in and submit an application right now.



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