From January 1, 2025, foreign organizations will be recognized as tax agents for personal income tax when paying income to individuals under service contracts.
This rule will apply to the payment of income to individuals under civil law contracts for work, services, transferred rights, and means of individualization performed via the Internet, if the following are used for these works, services, etc.:
In this regard, a foreign organization must register with the tax authority as a tax agent (clause 4.10, Article 83 of the Tax Code of the Russian Federation). To do this, the foreign company must apply for registration and submit the documents using the list approved by the Federal Tax Service of Russia. The company should submit the application for registration within 30 calendar days from the date of approval of such a list and no later than the date of the first payment to an individual.
The form of the application for registration with the tax authority of a foreign organization as a tax agent, the form for changes and deregistration, the rules for filling out these applications, and the formats for their submission in electronic form are approved by Order of the Federal Tax Service of Russia dated 04.03.2024 No. ED-7−14/172.
- domain names and network addresses from the Russian national domain zone,
- information systems, the technical means of which are located on the territory of the Russian Federation,
- software and hardware complexes located on the territory of the Russian Federation
In this regard, a foreign organization must register with the tax authority as a tax agent (clause 4.10, Article 83 of the Tax Code of the Russian Federation). To do this, the foreign company must apply for registration and submit the documents using the list approved by the Federal Tax Service of Russia. The company should submit the application for registration within 30 calendar days from the date of approval of such a list and no later than the date of the first payment to an individual.
The form of the application for registration with the tax authority of a foreign organization as a tax agent, the form for changes and deregistration, the rules for filling out these applications, and the formats for their submission in electronic form are approved by Order of the Federal Tax Service of Russia dated 04.03.2024 No. ED-7−14/172.
