How to calculate and pay agency VAT for Google and Apple services when selling applications through Google Play and the App Store?

Question

Electronic accounting

From January 1, 2017, Russian companies must pay agency VAT for Google and Apple services.
Two questions:
1. How do you calculate Apple commissions?
2. By law, VAT must be transferred to the budget at the time the agent receives the money. That is, as soon as the user has purchased the application and Google has received the money, you (the developer) must transfer the agency VAT to the budget. Are there any provisions in the agreement with Google or other conditions that can be referred to so that VAT is not paid daily, but once a month.

Answer 1

as soon as the user has purchased the application and Google has received the money,
you (the developer) must transfer the agency VAT to the budget

why would? you haven’t received them yet, even in the quarters it’s not trite to beat
, everything is easier to solve, but start with an accountant