Jan
Russia Changes To B2B Supply Of E-Services
Effective from 1st January 2017 all supplies of E-services made to clients in Russia by a non-established business have been subject to Russian VAT. However until now a distinction has been made between B2B and B2C supplies, with all B2C supplies being subject to Russian VAT collected by the supplier, and all B2B supplies being subject to the reverse charge, with the Russian customer accounting for VAT. The Russian authorities have now changed their VAT legislation that with effect from 1st January 2019, the reverse charge will not apply to B2B supplies of e-services, and the non-established supplier will need to charge Russian VAT on all their supplies.