Law 244-FZ, tax on Google, Xsolla, should an individual entrepreneur pay VAT on a browser game?

Question

Fintech

Hello, I am an individual entrepreneur on a simplified system of 6% of income registered in the Russian Federation and I have my own browser game in which there are microtransactions, money is accepted through Xsolla. Yesterday, Xsolla sent me this email:

From January 1, 2017, Russia will begin to apply similar European rules for calculating and paying VAT on the sale of electronic goods and services. According to Federal Law No. 244-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation”, computer games are treated as services and are subject to VAT.
Starting January 1, 2017, Xsolla will automatically calculate and collect VAT from users for products sold in the Russian Federation. If you do not want to pass the tax on to the user, but plan to cover VAT yourself, please let us know.
On behalf of Xsolla, the company responsible for calculating and paying VAT will be Xsolla USA Inc., which we have registered with the tax authorities of the Russian Federation and opened an account with a Russian bank. Please make sure you have an agreement concluded with Xsolla USA Inc. In case of his absence, please contact me to arrange the process of signing the contract before January 1, 2017. Attached template.
If you prefer to receive remuneration under an agreement with VAT included, you also need to conclude an agreement with Xsolla Games LLC. To maintain your VAT exemption, you can always use Xsolla as a technical provider with payments directly from the payment system.

I'm not good at laws, but why didn't I pay VAT before, the "Google tax" is aimed at making foreign companies pay VAT, and Xsolla now forces them to reissue the contract:

To put it simply, everyone will be forced to pay VAT,
regardless of geographical affiliation.
And in connection with the latest changes
in the legislation, it is necessary to renegotiate the agreement:
- for Xsolla Inc
- for Xsolla Games LLC, if you prefer, receive funds under
the agreement with VAT included and pay it yourself.

With the latter option, what kind of VAT benefits can we talk about?
up:
Here's what else they wrote:

If at the same time, during the re-signing process,
nothing changes on your part and
the contract is signed from an individual entrepreneur to Xsolla Games LLC,
VAT will be withheld from your remuneration of
15.25 (effective rate) percent of turnover.
You will not need to pay and report VAT

up2:

We work within the framework of a licensed model, according to which
Xsolla acts as a seller.

Answer 1

very strange position to be honest. Being on USN6 you are not a VAT payer, the question is who Xsolla is in fact. They make sales on their own behalf or act as a sales agent for you and you actually make the sale. If they "repurchase" a service from you and sell it with VAT, then they are either obliged to pay this VAT or refund it.
If I’m right about “outbidding”, then it’s more convenient for you to impose the obligation to pay VAT on your seller, since if you receive money for IP with VAT, you will need to keep tax records, issue invoices, file a VAT return (by the way, you can submit only in electronic form, as a result, you will need to purchase keys for electronic reporting.There are appropriate services, such as sbis, contour focus, etc., and naturally you will be obliged to pay this VAT.Of course, there are ways to solve this issue, but I think you do not If I'm wrong about the "outbid" account and xsolla
is only a sales agent, then they have no right to charge any VAT on your services, since you provide services without VAT and have a legal base.
But this option seems unlikely to me. As I understand it, you are faced with the task of accepting payments worldwide and not paying taxes that you are not required to. maybe you should look at similar services or organize a fundraiser directly. As an option for fundraising around the world, you can look at payoneer, they seem to have everything for this.
up:
and also, 244FZ actually concerns gambling, what does software and computer games have to do with it in general?
up2: but despite the incorrectness of the reference to the law, there will still be changes in the Tax Code, here is a nasty article about this
www.klerk.ru/buh/articles/451070
Apparently, like it or not, any sale of goods through global markets will generate an input VAT of 15.25%. (usual by the way 18%). Here, if you are with large turnovers, it makes very good sense to look for a tax haven in another country, but if not, pay or shift the payment to the final buyer.
up3: the tax haven will not save, in fact they imposed VAT on the Russian buyer, that is, it is considered that if the money flew out of the Russian Federation, the seller automatically falls under the tax and is obliged to pay it.
But on the other hand, if you sell services not in the Russian Federation, but all over the world, then the share of the Russian Federation in your portfolio may not be so large and you simply will not notice these changes. But my advice to you, go for a consultation with an accountant who specializes in accounting for electronic services, there are a lot of questions and stones.