Russia's new VAT reverse charge requirements came into effect on 1 October 2021. The new requirements were introduced as part of the Federal Law No. 305-FZ of 2 July 2021. The law amended the rules regarding the determination of the tax base for VAT by tax (withholding) agents in Russia, providing that when the place of sale/supply of goods (works, services) is in the territory of Russia, the tax base is determined by tax agents where the sale of the goods (works, services) is made by foreign…