Google tax-Publication

The Russian Tax Code now includes amendments stipulating that foreign companies and their intermediaries are obliged to register with the Russian tax authorities should they want to sell their products in Russia. As of January 1st, 2016, all foreign companies selling e-content in Russia must pay a VAT of 10 per cent. Earlier, the tax was payable only by the companies registered within the Russian Federation.

The law covers

online ads;
selling audio, video, and graphic content;
purchasing foreign hosting services;
and cloud storages.

As a result, it is expected that software, video games and apps, books, music and images will get more expensive, which includes online access thereto. The same goes for advertisement services and online advert platforms. Eventually, the amendments impact everybody who accesses the internet as the price for software usage will grow for both companies and individuals. However, there are a few exclusions stipulating that VAT is not payable under license and sublicense agreements.

Speaking of taxes, as of January 1st, 2017, corporate taxes are payable by founders, managers, individuals and even counterparties.