What needs to be done?
From January 01, 2019 onwards, foreign organizations providing services in electronic form will be required to:
- Register with the Federal Tax Service as a taxpayer
- Obtain a taxpayer identification number (INN)
- Pay tax
- Submit tax return quarterly
Applications for registration with the Federal Tax Service can be submitted online on website of the Federal Tax Service. This service is also available in English.
In addition to registering with tax authorities, it is also necessary to calculate VAT properly, taking into account VAT relief as well as the conditions under which services are deemed sold in the Russian Federation, calculate the tax base and submit reports in due time.