Deregistration of foreign suppliers of e-services for VAT purposes in Russia

As of 1 April 2024 VAT registration rules for foreign suppliers of services in electronic form (e-services) has been changed. In particular, the VAT registration requirements no longer applies to companies supplying the e-services to business customers (B2B e-services) in Russia. Although the changed rules do not contain any provisions regarding the deregistration of foreign providers of B2B e-services currently tax registered in Russia or any rules for a transition period, the discussed changes give solid grounds for foreign B2B e-service providers tax registered in Russia to apply for the deregistration. Please refer to our leaflet for more details.

We will be glad to provide full scope assistance with the deregistration matters, including preparing and filing the deregistration application, support during the deregistration process and desk tax audit of the closing VAT return, as well as reviewing historic VAT risks and approaches to mitigate risks of VAT assessment by the tax authorities.

If you are interested in our services or would like to discuss the changes in details, please let us know.