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Russian Federation Corporate - Significant developments

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Recent significant changes in tax legislation

The significant changes to the Russian tax law apply from 1 January 2019.

  • Movable property is not subject to property tax. The Russian corporate taxpayers still wait for clear rules of classification (movable/immovable).
  • Standard VAT rate increased from 18% to 20%.
  • Domestic transactions are not subject to TP control anymore (with some exceptions). Transactions with foreign related counterparties may be controlled only if the turnover exceeds 60 mln RUB.
  • Foreign companies providing electronic services to Russian customers must obtain VAT registration in Russia and pay VAT on their own. In this case, corporate customers are entitled to recover VAT charged by foreign providers.

As of 1 July 2019 input VAT related to export of many types of services including software development, consulting, legal, marketing services (with some exceptions) may be recovered.

Russia has ratified MLI in May 2019. With that some formal steps have not been made, and the Russian Ministry of Finance issued a clarification in December 2019 where it pointed out that MLI would apply to withholding taxes not earlier than 1 January 2021. Starting from that date tax agents should consider both DTT and MLI provisions when paying passive income abroad (in most cases Principle Purpose Test should be passed). In practice, the Russian tax authorities have already started to test business purposes of significant cross-border transactions.


Last Reviewed - 31 December 2019

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