Update to 2017 requirements, including place of supply and EEU supplies The Russian Federation imposed the obligation to Value Added Tax register on foreign providers of digital or electronic services from 1 January 2017. This includes sales of services to consumers and businesses customers, too
Tourist operators to gain VAT cut until 30 June 2027 Russian tour operators are to be included in temporary VAT zero-rating extended to tourism services last year. The Ministry of Economic Development has proposed zero-rating their domestic and in-bound tourism services. This will apply between
Food and medical supplies cut from 10% to 5% proposal The Russian Federation is considering a new reduced 5% VAT rate for certain basic supplies. This would be from the existing 10% rate for the following: Basic foodstuffs Books and journals Medical supplies Children’s products
States enter in treaty to synchronise VAT rules and compliance Russia and Belarus have agreed to synchronise their VAT and excise rules to help support intra-state trade. Measures include: Minimum standard VAT rate of 20%; lower VAT rate 10% Confirmation of exempt supplies Harmonisation of
Russia has put on pause plans to mandate B2B electronic invoicing The existing ‘Traceability Model’ on retail sales will not be extended to the B2B transactions for the forceable future. This was confirmed by the Ministry of Finance in June 2022. Invoice Traceability Model adopted
Russia cuts VAT for tourism services and investment for five years in acknowledgement of surplus in industry following Ukraine invasion The Russian government has cut the Value Added Tax rate for investors in tourist and hospitality facilities to zero. This will apply from the opening
Since 1 January 2019, non-resident providers of digital services to Russian VAT registered businesses will have to VAT register. This reverses the previous reverse charge simplification used almost everywhere else in the world. See what the rest of the world has down via VAT Calc’s global
Russia is to exempt providers of catering services from Value Added Tax from 1 January 2024. This includes the following service groups: Restaurants Cafes Hotel (non-accommodation related) Canteens and refectories Sign-up for our free VAT & GST news updates The following requirements will have to
From 1 July 2021, Russia has imposed obligations to establish a Russian representative office on non-resident websites, marketplaces, payment providers and data processors. This will trigger local Russian Value Added Tax and other tax obligations. Many obligations are delayed until 1 January 2022, and penalties
