Starting from the 1st of October, the Russian legal entities will be considered as the value added tax (hereinafter – VAT) agent in the transactions of acquiring goods, works or services from the foreign companies’ subdivisions in Russia, if the VAT-able transactions are not related to this subdivision.


According to the current version of the Russian Tax Code, the obligations of a VAT agent for the Russian entity in the abovementioned transactions arise only in that cases, when a foreign legal entity is not registered in the Russian Tax Authorities.


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