In other cases, VAT registration in Russia means that
- Russian company is established by foreign founders
- A foreign company opens a branch in Russia
- A foreign company has a permanent establishment in Russia
VAT registration in Russia
In most cases, the established business/location in Russia is requited for VAT registration.
There are some occasions of non-RU companies being registered for VAT without any
presence.
An example of activities where VAT registration may be required is E-commerce – Sales of
Digital Services (learn more).
Another case is the possibility of a VAT refund to foreign organizers and marketing partners of the 2020 UEFA European Football
Championship, UEFA Euro 2020.
Read more
Some Facts About Russian VAT (Value Added Tax)
Taxpayers
Legal entities and individual entrepreneurs
Subject to tax
Sales of goods, works, and services, transfer of property rights
Taxable period
A quarter of a year
Tax rate
0, 10, 20% (depending on the type of goods and operations (e.g. export)
Tax calculation
The percentage share of the tax base
Tax payment
The tax is paid for the expired tax period in equal shares no later than on the 20th day of each
of the three months following the expired tax period (general case)
Tax return
Not later than on the 20th day of the month following the expired quarter of a year
VAT Registration Services
We provide services of preparation and processing of the VAT registration application in Russia with competent Tax Authorities. Such services generally include:
- drafting of documentation
- coordination of the procedure
- communication with the local Russian Tax Authorities for obtaining a tax number and other documents, if there are any
- providing of the procedure status information
