The Russia Federal Tax Service (FTS) has issued letter No. SD-4-3/7937@ of 24 April 2019 concerning the extension of VAT to B2B e-services supplied by non-residents from 1 January 2019. The letter provides that:

• All foreign suppliers of B2B e-services to Russian customers must register for VAT with the Russian tax authorities, or be subject to penalties in accordance with Article 116 of the T…