Electronically supplied services are defined as services performed over an IT network (e.g.互联网), automated with the use of IT such as rights to use programs (software), 包括电脑游戏, 互联网数据库, 流媒体音乐, 电影, 域名, 举办, 网站和网页支持等.
Foreign suppliers of electronically supplied services to local legal entities and individuals shall apply for registration with the 俄罗斯n Federal Tax Service and be responsible for paying the respective VAT.
俄罗斯的增值税税率高达20%. The effective VAT rate for foreign companies is 16.67% (20/120%) as this rate shall be applied to a tax base including VAT.
不遵守这些规则, non-registration and non-submission of VAT returns may be penalized by 10% of the revenue received during the specified period of e-services provision, 但不少于RUB 40,000 (ca. 克朗4.5000).
The full registration and reporting procedure could be done online which makes the process much easier for foreign companies. 然而, the constantly changing 俄罗斯n legislation may make its interpretation, registration process and filing tricky and complicated.
Our report on electronically supplied services and VAT associated with it provides detailed information about current legislation, full list of e-services and VAT registration procedure.