From October 1, 2022, foreign organizations providing electronic services to legal entities and individual entrepreneurs in Russia are no longer required to independently calculate and pay VAT on these services. In this case, the Russian organization acquiring such services must calculate and pay VAT. The corresponding changes were made by the Federal Law of Russia of July 14, 2022 N 323-FZ to Article 174.2 of the Tax Code of the Russian Federation,
Foreigners providing electronic services to individuals continue to independently assess and pay VAT in Russia.