Russia's new VAT reverse charge requirements came into effect on 1 October 2021. The new requirements were introduced as part of the Federal Law No. 305-FZ of 2 July 2021. The law amended the rules regarding the determination of the tax base for VAT by tax (withholding) agents in Russia, providing that when the place of sale/supply of goods (works, services) is in the territory of Russia, the t…