Effective since 1 of January 2017.
According to Russian Tax Code, digital services provided by foreign companies are subject to Russian VAT at the location of the customer.
Web: Russia’s Tax Agency
There is no reduced rate established.
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.