The law "On Amendments to Parts I and II of the Tax Code of the Russian Federation" comes into force on January 01, 2017. Pursuant to the adopted changes, starting from 2017 foreign companies which do not have permanent establishment in Russia and provide electornic services to individuals in Russia will be required to register with the Russian tax authorities and pay VAT in Russia. Therefore, within 30 calendar days from January 01, 2017, a Luxxembourg E-commerce company, providing electronic services to individuals in Russia, must register with the tax accounting.
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