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Russian VAT rules for electronically supplied services
Webinar | November 29, 2016
About the webinar
We are delighted to invite you to take part in a webinar hosted by Deloitte CIS, which will take place on November 29, 2016 at 5:00 p.m. (Moscow time). The webinar will cover current issues concerning Russian VAT rules for electronically supplied services (ESS).
Federal Law No. 244-FZ of July 3, 2016 introducing new VAT rules applied to foreign providers of ESS and foreign intermediaries involved in supplying e-services will come into force on January 1, 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 provision of these services is deemed to be in Russia.
Please note that this webinar is being hosted by the Deloitte Russia firm, so this registration link will redirect you to Deloitte Russia’s website.
During the webinar, we will answer the following questions:
- What is 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 consequences if they ignore this requirement?
- How to differentiate between B2C and B2B?
- Which criteria are established to determine the ESS provision location?
- Where and when shall a foreign company apply for tax registration? Which steps does this process involve and how long 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 and time
Date: November 29, 2016
Time: 5:00–6:30 p.m. (Moscow time)
The webinar will be held in English and participation will be free of charge. Presentation slides will be available in English.