Effective since 1 of 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
VAT Reduced rate
There is no reduced rate established.
VAT calculation peculiarity
VAT= Total revenue * 0.1667
There is no revenue threshold for digital companies. It means that non-resident businesses, who make a single online sale to Russian consumers, have to collect and register for VAT in Russia.