Skip to main content

Clifford Chance

Clifford Chance

Briefings

Russian Tax Authorities Clarify Application of VAT to B2B Supplies of E-Services

29 April 2019

As we anticipated in our December 2018 alert, following extension of the B2C e-services VAT regime to B2B supplies with effect from 1 January 2019, concerns regarding application of the new rules have been raised by Russian businesses.

After holding consultations with the business community, the Russian Federal Tax Service ("FTS") issued clarifications in its letter No. SD-4-3/7937@ of 25 April 2019.

Download PDF