The Russian Ministry of Finance has published Letter No. 03-07-08/79626 of 6 November 2018, which clarifies changes in VAT on e-services from 2019. The letter confirms that from 1 January 2019, when a foreign organization provides services in electronic form and the place of sale is recognized as in the territory Russia, the obligation to calculate and pay VAT rests with the foreign organization, regardless of whether the buyer of the services is a Russian individual or a Russian business ({N…