Until January 1, 2019, Russian companies and entrepreneurs, in case of purchasing services in electronic form from non-residents, acted as tax agents for VAT payment. They withheld VAT from the cost of services and transferred it to the budget.
Such companies as Apple, Google, Airbnb, and Amazon pay digital tax in Russia. After the introduction of the tax, some of them increased the prices for their services. Other companies, such as Apple, kept the prices the same but included 18% VAT in the cost of services. Such mechanic are typical for many countries where a digital tax has been introduced.
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