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Russia: Looming VAT registration deadline for business-to-business (B2B) e-services

Russia: VAT registration, reporting requirements

There are new value added tax (VAT) requirements for foreign providers of electronic services for business customers in Russia. Foreign businesses must apply for VAT registration with the Russian tax authorities by 15 February 2019 (for services rendered as of 1 January 2019) or within 30 days (for services commenced in 2019).

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Since 1 January 2019, foreign providers of electronic services to business customers in Russia (B2B e-services) have new Russian VAT obligations. These include:

  • VAT registration with the Russian tax authorities (even for VAT exempt e-services)
  • Invoice requirements
  • VAT reporting to the Russian tax authorities and VAT remittance rules


Read a January 2019 report [PDF 291 KB] prepared by the KPMG member firm in Russia

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