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VAT on electronic services

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The process of registration and reporting of such operations is organised through a personal account on the website of the Russian Tax Authorities. This means the registration process does not require the physical presence of a company’s representative in Russia.

However, in practice, businesses face many issues, from the analysis of the types of services provided and their classification as electronic, registration process, calculation of the amounts of tax in accordance with the requirements of the Tax Code, determination of the moment of recognition of the tax base and the conversion rate, to filling out the return form and correctly specifying the details in the payment order and communication with the Tax Authorities in case the payment is not credited. Also, the Tax Authorities may request information within a tax audit process, which may require additional communication and clarification of details.

Our team is ready to take over the entire process, from assistance with registration to quarterly tax calculation, filing of returns, preparation of payment details, responding to requests from the Tax Authorities and reconciliation with the budget.

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