The new rules are aimed at collecting Russian VAT from the sale of e-services at the place of consumption (i.e., in Russia) by requiring foreign suppliers of such services to register for VAT purposes. These new measures have the effect of treating Russian and foreign suppliers of e-services alike.
Read a 2016 report [PDF 453 KB] prepared by the KPMG member firm in Russia: New VAT rules for e-services
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