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Russian VAT rules for electronically supplied services
The Federal Law # 244-FZ of 3 July 2016 introducing VAT rules applied to foreign providers of electronically supplied services and foreign intermediaries involved in supplying e-services will be effective on 1 January 2017. The above entities may be required to apply for Russian tax registration, account for and pay VAT by themselves with respect to e-services provided to private customers if the place of supply of these services is deemed to be Russia.
Foreign companies supplying e-services in Russia should assess the potential impact of the proposed VAT rules on their existing businesses and technology; adjust their business models and documentation framework as needed to mitigate potential tax risks; and prepare to register with the Russian tax authorities, unless the obligation to account for and pay VAT would be imposed on foreign or Russian intermediaries involved in the supply chain.
You may find the detailed information on the Russian VAT rules for e-services attached.