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Russia imposed VAT registration on foreign B2B electronic services

Since 1 January 2019, non-resident providers of digital services to Russian VAT registered businesses will have to VAT register. This reverses the previous reverse charge simplification used almost everywhere else in the world.

See what the rest of the world has down via VAT Calc’s global VAT and GST on digital services tracker.

It is possible for the foreign vendor and the Russian customer to enter into a tax agent agreement. The Russian customer may continue to self-account for the VAT – like the reverse charge – and the non-resident will not have to collect Russian VAT at 20%. However, the vendor will still have to complete quarterly VAT returns.

If you need to submit Russian tax returns, VAT Calc’s VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor tools.

Europe VAT on digital services

Country (click for details) Rate Date Threshold Comments
EU 27 member states 17% to 27% Jan 2015 €10k EU residents; Nil for non-EU
Albania 20% Jan 2015 Nil
Andorra 4.5% Jan 2015 Nil
Belarus 20% Jan 2018 Nil
Bosnia Herzegovina 17% Jan 2023 BAM 50.000
Georgia 18% Oct 2021 Nil
Iceland 24% Nov 2011 ISK 2 million
Kosovo 18 Sep 2015 Nil
Moldova 20% Apr 2020 Nil
North Macedonia 18% Jan 2024 Nil
Norway 25% Jul 2011 NOK 50,000
Russia 16.67% Jan 2017 Nil B2C & B2B
Serbia 20% Apr 2017
Switzerland 8.1% Jan 2010 CHF 100,000 on global income
Turkey 18% Jan 2018 Nil
Ukraine 20% Jan 2022 UAH 1m
UK 20% Jan 2015 Nil


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