Should a non-resident physicist pay VAT when paying for Yandex Direct services?

Question

Yandex.Direct

Should a non-resident of the Russian Federation, an individual, pay VAT when paying for Yandex services for placing advertising materials on the Internet?

Answer 1

If a legal entity issues an invoice with VAT, then an individual must pay. For example, when you buy in a store, pay attention that VAT is indicated on the receipts (if OSNO applies, this is a taxation system). That is, you paid VAT.
An individual cannot refund VAT.
If you are asking about a tax agent, then individuals are not VAT payers. Therefore, they should not list anything in the budget.

Answer 2

yes, must pay and then refund