Russian VAT rules for electronically supplied services


Russian VAT rules for electronically supplied services

Webinar | 12 January 2017

We are pleased to invite you to take part in a webinar hosted by Deloitte CIS, which will take place on 12 January 2017 at 9:00 am (California time). The webinar will cover current issues concerning Russian VAT rules for electronically supplied services (ESS).

Federal Law No. 244-FZ of 3 July 2016 introducing new VAT rules applied to foreign providers of ESS and foreign intermediaries involved in supplying e-services will come into force on 1 January 2017. The abovementioned 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.

About the webinar

During the webinar, we will answer the following questions:

  • What are ESS?
  • In what cases should a foreign supplier of ESS or a foreign intermediary apply for Russian tax registration? Can these foreign entities shift the obligation to account for and pay the Russian VAT to Russian entities involved in the supply chain and skip tax registration?
  • Does obtaining tax registration mean that the corporate income tax would also be payable on ESS?
  • Is there any mechanism available to force foreign companies to register and what are the implications if they ignore this requirement?
  • How to differentiate between B2C and B2B?
  • Which criteria are established to determine ESS’ place of supply?
  • Where and when shall a foreign company apply for tax registration? Which steps does this process involve and how much time does it take?
  • How can a foreign company pay the Russian VAT, which tax returns should it prepare and how should it submit them? Which tax/accounting registers should be prepared and kept? Can a foreign company hire a fiscal representative to obtain tax registration, file tax returns and pay tax?
  • What potential impact to their business and technology should foreign e-service providers expect as a result of the newly introduced ESS rules?


  • Oleg Berezin, Partner, Tax & Legal, Indirect Tax & Customs Group Leader, Deloitte CIS
  • Elena Kovalevich, Partner, Tax & Legal, Business Process Solutions, Deloitte CIS
  • Vasily Markov, Director, Tax & Legal, Technology, Media & Telecommunications Industry Group Leader, Deloitte CIS
  • Estella Dzhantukhanova, Director, Tax & Legal, Russia & CIS desk in New York City, US


Date: 12 January 2017

Time: 9:00 am – 10:30 am (California time)

The webinar will be held in English and participation will be free of charge. Presentation slides will be available in English.

Date and time

Please register for the webinar (please do not skip registration formalities, since otherwise we will not be able to send you the presented materials after the presentation).

To access the webinar, please click join Skype Meeting.

You can also join the conference by telephone, simply dial +7 (495) 228 33 00 and enter the conference ID 9656651.

For assistance with connecting to the webinar, please contact Elena Marova at telephone: +7 (495) 787 06 00, ext. 1359.


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