Russia Clarifies Collection of VAT on Digital Services Provided by a Non-Resident Entity to a Russian Entity
The Russia Federal Tax Service recently issued Letter No. 16-18/081555 of 2 July 2024 regarding the collection of VAT on digital services provided by a non-resident entity to a Russian entity in the form of rights to use images, music, and video on the Internet. The letter clarifies that when a buyer purchases electronic services in Russia, Russia is considered the place of supply (sale), and V…
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