Russia has published Federal Law 244-FZ of 3 July 2016, which amends Russian value added tax (VAT) rules concerning foreign supplies of electronic services and content (e-services) ({News-2016-06-28/P/4- previous coverage}). With the amendments, foreign suppliers of e-services will be required to register and account for VAT on e-services supplied to Russian resident customers (B2C) from 1 January 2017 using an estimated rate of 15.25%, which assumes VAT inclusive fees (standard rate 18%). Fo…