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