Starting from January 1, 2021, the transfer of exclusive rights to use software that is not included in the unified register of Russian computer programs and databases is subject to VAT.
The corresponding amendments to the Tax Code were made by Federal Law No. 265-FZ dd 31.07.2020.If the computer program is sold via the Internet by a foreign company, and the buyer is a Russian organization, in this case, the place of sale is recognized as the Russian Federation.
A foreign organization that provides electronic services on the Russian Federation territory is subject to registration with the Tax Authority.
Thus, when a foreign organization provides services in electronic form, and these computer programs are not included in the unified register of Russian computer programs, a Russian organization does not pay VAT as a tax agent.