This entirely new rule comes into force from 1 January 2017 and regulated by the Tax Code of Russia (Article 174.2), but before 2019 it applied to B2C online services. However, starting 1 January 2019, there is no difference between the consumers of electronic services. Consumers of online services for VAT are considered both individuals and legal entities.
How to register as an online service provider?
What types of online services are subject to VAT in Russia?
Shall the company be registered if it has a subsidiary in Russia?
Outsourcing Solutions services for online service providers in Russia:
Consulting on drafting correct wire transfer of VAT to Russian Tax Authorities.