On July 31, 2020, Federal Law No. 265-FL “On Amendments to Part Two of the Tax Code of the Russian Federation” (hereinafter referred to as the Law) was adopted, which became a continuation of the tax maneuver in the IT industry. The main provisions of the Law will come into force on 01.01.2021.
Next, we will analyze the key changes and their impact on the e-services market.