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Denis B.2016-01-01 19:12:17
Individual entrepreneur
Denis B., 2016-01-01 19:12:17

Should a Ukrainian freelance entrepreneur pay “Google Tax” to Russia?

From January 1, 2017, Russia will begin to apply the rules for calculating and paying VAT on the sale of electronic goods and services. There is federal law No. 244-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” - and there is a list of services that fall under this law:
www.consultant.ru/document/cons_doc_LAW_200490
I am an entrepreneur in Ukraine, I live also here, I pay all local taxes.
There are also clients from Russia, to whom I provide services that are included in this law.
But it's not clear...there is a "foreign organization" in the law.
Am I, as a Ukrainian entrepreneur, a "foreign organization" in terms of law in Russia? Am I subject to this law?
I just want to understand exactly.
Update: "Tax on Google" - this is how the media called Law No. 244-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation"
Update 2:
Found the exact answer. In the case of a foreign entrepreneur, you do not need to pay VAT tax :)
Links to the letter of explanation:
LETTER of the Federal Tax Service of the Russian Federation of 08/09/2016 No. SD-3-3/[email protected]
www.v2b.ru/documents/pismo-fns-rf-ot-09 -08-2016-sd...
buh.ru/news/uchet_nalogi/49899
Provisions of Federal Law No. 244-FZ of 03.07.2016 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" (hereinafter - Law No. 244- Federal Law) apply to cases where foreign organizations provide services in electronic form, the place of sale of which is recognized as the territory of the Russian Federation.
In view of the foregoing, the provisions of Law N 244-FZ do not apply to a foreign individual entrepreneur providing services in electronic form, the place of sale of which is the territory of the Russian Federation.

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4 answer(s)
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ckr, 2016-01-01
@ckr

Initially, everyone pays taxes. You have the right to apply for a refund to the tax office by providing financial documents. But will you be able to make a refund, will you want to do all this ... Ask your question on the legal forum.

M
malbaron, 2017-01-02
@malbaron

Of course, you are a foreign entrepreneur.
It's stupid to discuss here.
You are yourself.
The tax is actually controlled only from large ones.
If you're not like that, don't worry.
If large - you can afford qualified accounting advice.
You can do it easier.
You can do like Google - it has passed this tax on its customers.
That is, Google itself pays nothing.

D
Dimonchik, 2017-01-02
@dimonchik2013

until you
don’t worry,
although of course the number with European VAT for foreign companies could have inspired you to such thoughts, but you don’t know about European VAT, do you?
sit in your garden and be afraid of your tax bill
, customers will tell you about the rest if it affects them (foreign economic activity becomes non-foreign economic activity) or when the business expands to the point that it is necessary

registered with the tax authority

D
Denis B., 2017-01-07
@seafox

I did find the exact answer to my question:
VAT: do foreign entrepreneurs need to pay a “Google tax” The
Federal Tax Service of the Russian Federation in its letter dated 08/09/2016 No. SD-3-3 / 3618 @ reported whether VAT will be applied when a foreign entrepreneur provides services in electronic form to Russian users.
Recall that on January 1, 2017, Federal Law No. 244-FZ of July 3, 2016 will come into force, which will oblige foreign Internet companies selling electronic content in Russia to pay VAT.
The agency explains that the provisions of the Federal Law of July 3, 2016 No. 244-FZ apply to cases where foreign organizations provide services in electronic form, the place of sale of which is recognized as the territory of the Russian Federation.
Thus, the provisions of this law do not apply to a foreign individual entrepreneur providing services in electronic form , the place of sale of which is the territory of Russia.
Read more: buh.ru/news/uchet_nalogi/49899
And here is a link to this full clarification letter from the Federal Tax Service of Russia:
www.v2b.ru/documents/pismo-fns-rf-ot-09-08-2016-sd.. .

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