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Russia foreign digital services VAT

  • Jun 25, 2016 | Richard Asquith

Russia foreign digital services VAT

The Russian Parliament has approved this month a new Act to impose 18% VAT on the e-services provided to its consumers by non-resident providers. The new levy will come into effect on 1 January 2017.

Income from the provision of the following services will be subject to VAT:

  • Online gaming
  • Hosting of websites
  • E-books
  • Streaming video and music

VAT returns will be monthly, and come due by the 25th of the month following the quarter end.

B2B service provision will remain zero-rated under the reverse charge mechanism.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.