Updated TC RF provisions of VAT on sales of e-services
On July 14, 2022 Federal law of Russian Federation No. 323-FZ amended article 174.2 of TC RF, similar to the previous provisions of TC RF (were in force until 2019) on the obligations of tax agents on e-services VAT.
In accordance with new amendments starting from October 1, 2022 Russian legal entities (customers) purchasing e-services from foreign companies should withhold and pay VAT to the Russian budget (unless a foreign company provides such services through a Russian subdivision).