This guide covers only the taxation of digital services. If you sell goods, this guide does not apply.
Effective since 1st January 2017.
According to the Russian Tax Code, digital services provided by foreign companies are subject to Russian VAT at the location of the customer.
VAT Standard rate
The standard VAT rate in Russia in 2022 is 16.67%.
VAT Reduced rate
There is no reduced rate established.
VAT calculation peculiarity
VAT= Total revenue * 0.1667.
Threshold
There is no revenue threshold for digital companies. It means that non-resident businesses, that make a single online sale to Russian consumers, have to collect and register for VAT in Russia.