VAT News

Russia-Changes to B2B supplies of e-services

Since January 2017, supplies of e-services made to customers in Russia by non-established businesses have been subject to Russian VAT. However, until now, a distinction has been made between B2C and B2B supplies, with B2C supplies being subject to Russian VAT collected by the supplier, and B2B supplies being subject to the reverse charge, with the Russian customer accounting for VAT.

However, the Russian authorities have now amended their VAT legislation so that with effect from 1 January 2019, the reverse charge will not apply to B2B supplies of e-services, and the non-established supplier will need to charge Russian VAT on all supplies.

Affected businesses should take now action to ensure they are fully compliant from 2019.

Related articles

Italian Government are Preparing for a No-Deal Brexit

Italian authorities have announced their plans ahead of the UK's possible no-deal Brexit departure.

Read more
Introduction of a U.S Consumption Tax Would Raise $3 Trillion

U.S. Consumption Tax of 5% could raise $3 trillion by 2028 says Congressional Budget Office.

Read more
EU Exit - Update from HMRC

HMRC outline important changes to customs procedures and VAT for UK-EU trade that will occur if the UK leaves the EU without a deal.

Read more