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Official website of the President of Russia

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Law on specific provisions for tax registration of foreign organisations providing internet services to individuals

July 4, 2016

Vladimir Putin signed the Federal Law On Amendments to Part One and Part Two of the Russian Federation Tax Code.

The Federal Law sets out the specific provisions for the tax registration and deregistration of foreign organisations providing electronic services to physical individuals via the internet and without offices on Russian Federation territory, the submission of documents required for taxation purposes, and specific provisions for value-added tax payment.

The Law sets out the list of electronic services provided via the internet and considered taxable, and the list of operations not treated as services of this kind.

July 4, 2016