The Federal Tax Service, by Order No. ED-7−3/933@ of 05.12.2023 approved a new form, format, and procedure for filing a VAT tax return when foreign taxpayers provide e-services.
We also draw your attention to the fact that from October 1, 2022, foreign organizations providing services in electronic form, the place of sale of which is recognized as Russia, independently calculate and pay VAT only if they provide services to individuals (B2C). In other cases (B2B), these responsibilities are assigned to Russian companies — tax agents.
