Directory of RSS feeds
Statistics

RSS feeds in the directory: 2817

Added today: 0

Added yesterday: 0

Company / Laws

How do I pay VAT if the foreign organization is in Russia both electronic and other services?

Question - answer - Legal advice 10.06.2019 at 13:54

Question - answer - Legal advice

Tax code establishes the obligation for foreign organizations that provide services in electronic form, the place of realization of which is the territory of the Russian Federation to calculate and pay VAT, if such a duty is not imposed article 174.2 of the tax code to a tax agent. In the presented letters considered two situations: 1) if the foreign organisation consisting on the account in tax bodies, provides Russian customers not only the services in electronic form, but some (any!) services place of implementation which recognized the territory of the Russian Federation, in relation to such other services the obligation to calculate and pay VAT to the budget is attributed to foreign organization. 2) if the terms of the agreement for provision of complex of services, including services in electronic form, and any other disposal on the territory of the Russian Federation, there is a shared (single) cost of services and other implementation of a concurrent towards the basic services in electronic form, at such other implementation is allowed to calculate and pay VAT in the manner prescribed by article 174.2 of the tax code. Thus, if a foreign organization on the territory of the Russian Federation provides as services in electronic form and to undertake any other implementation that is concomitant towards e-services, under which individual cost terms of the agreement are not provided, and does not consist on the account in tax body the tax agent's obligations the buyer is a Russian organization with respect to such other enforcement also does not occur (letter FNS of Russia from may 29, 2019 No. CD-4-3/10374@, the letter of the Ministry of Finance of Russia from April 5, 2019 No. 03-07-08/24067).