Since 1 January 2022 foreign IT companies who have over 500 thousand customers in Russia are obliged to open a local office in Russia. The new legislation is referred to in mass media as the Law on “landing” foreign IT businesses in Russia. Below we describe the new requirements for foreign companies in Russia as well as tax implications of foreign companies operating in Russian market in detail. We hope that this material will be useful for all foreign legal entities providing electronic services in Russia.


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