In accordance with Order of the Ministry of Finance of Russia No. 293n dated 28.12.2018, foreign organizations providing services in electronic form, the place of sale of which is the territory of the Russian Federation, are subject to registration with the authorized tax body. The provision of electronic services in this case means the provision of services through information and telecommunication networks, including the Internet. The detailed list of electronic services is established in item 1 of article 174.2 of the Tax Code of the Russian Federation.


Registration of a foreign company in connection with the provision of services in electronic form entails the obligation of such company to pay VAT at the rate of 16.67%.


Foreign companies providing services in electronic form must file:

  • VAT tax return on a quarterly basis;
  • Register of operations on rendering electronic services by a foreign company to individuals in Russia (Order of the Federal Tax Service of Russia No. MMV-7-15/693@ dated 29.08.2017).

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