Russia’s Ministry of Finance recently published Guidance Letter 03-07-08/67700 of 3 September 2019 concerning the VAT obligations in relation to the licensing of rights to audiovisual works for display on television by a Russian resident from a non-resident that has registered for VAT in Russia as an electronic services provider. The licensing of the rights is not considered an electronic service.
The letter includes that although the licensing of the rights is not considered a provision of …