According to recent reports, the Russian government is considering a draft law that would impose value added tax (VAT) on e-services supplied by foreign suppliers to Russian customers. The law would change the place of supply rules for e-services so that the place of supply would be Russia, and therefore subject to VAT, for both B2C and B2B supplies. For B2C e-service supplies, the foreign supplier would be required to register with the Russian tax authorities and pay the VAT due.
If approve…