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Russia: NDS / VAT on digital services

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Not supported by the free-threshold API · Local term: NDS / VAT

Last verified: 2026-10-29

Foreign organisations supplying electronic services to Russian individuals must register with FNS via the VAT Office for foreign companies (lkipnp.nalog.ru), receive a personal account, charge VAT using the calculated rate (from 1 Jan 2026: 18.03% = 22/122 of the VAT-inclusive price; previously 16.67% = 20/120), file quarterly by the 25th of the month after the quarter and pay by the 28th. B2B to Russian organisations/IEs is generally tax-agent reverse charge by the Russian buyer. Sanctions/banking restrictions may affect payment channels — operational, not a VAT exemption

Not supported by the free-threshold API: why

Sanctioned jurisdiction under Botchannels policy; not a free-threshold market

Spot a mistake in Russia’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (NDS / VAT)

Free threshold?
No — Sanctioned jurisdiction under Botchannels policy; not a free-threshold market
Amount / measure
RUB 0
No free threshold — foreign suppliers of electronic services to Russian individuals register from the first in-scope supply (Tax Code Art. 174.2)
Window
No threshold (from the first sale)
Standard rate
22.0%
From 1 Jan 2026 standard VAT is 22%; for electronic services the calculated rate is 18.03% of the VAT-inclusive consideration (22/122). Previously 20% / 16.67% (20/120). Engine still encodes 20.0 — see contradictions
Who must register
Foreign organisations rendering services in electronic form to individuals whose place of supply is the Russian Federation. Russian buyers that are organisations/IEs generally act as tax agents on B2B
Evidence of location
Place of supply rules for electronic services to individuals (Tax Code). Keep Russian billing address, bank card country, IP and similar indicators; exact multi-evidence hierarchy follows Russian place-of-supply norms
Invoicing
Calculate VAT at the calculated rate on the VAT-inclusive price; convert to RUB at the CBR rate on the last day of the tax period. File via Personal Account or EDI operator
Filing
Quarterly. Declaration by the 25th of the month following the quarter; payment by the 28th
Effective
Art. 174.2 NK RF electronic-services VAT for foreigners (from 2017, expanded). Rate transition to 22% from 1 Jan 2026 (FNS letter SD-4-3/11802@ 29 Dec 2025 on transition)
Authority
Federal Tax Service (FNS)

What Botchannels returns

Ruleset version
2026-10-22.v1
Decision summary
Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
Product class
Digital service
Support status
Not supported by the free-threshold API — Sanctioned jurisdiction under Botchannels policy; not a free-threshold market

How to register

Self-register online?
Yes — register at the FNS foreign-company electronic-services VAT office (lkipnp.nalog.ru). No Russian fiscal representative is required for Art. 174.2 registration of the foreign organisation itself
Resident representative / fiscal agent
Not required for Art. 174.2 electronic-services registration of the foreign organisation itself (English FNS materials)
Regime
Russia FNS Art. 174.2 electronic-services VAT for foreign organisations supplying Russian individuals (B2C)

Steps (in order)

  1. Confirm electronic services to Russian individuals (B2C). For B2B to Russian organisations/IEs, do not charge under Art. 174.2 — the Russian tax agent accounts for VAT (subject to intermediary exceptions)
  2. Register at the FNS foreign-company VAT office and obtain Personal Account access — https://lkipnp.nalog.ru/en
  3. Upload incorporation / identity evidence FNS requests
  4. Charge VAT at the calculated rate; file quarterly by the 25th and pay by the 28th

Documents

Official processing time
FNS English materials indicate Personal Account access arranged within about 30 working days
Official fees
No FNS registration fee summarised on English materials reviewed; adviser fees are commercial
Portal
https://lkipnp.nalog.ru/en
Local bank account
Pay via FNS Personal Account payment methods
Filing frequency
Quarterly. File by the 25th; pay by the 28th
Payment currency
RUB
Input VAT recovery
Art. 174.2 path is output-focused for foreign e-services suppliers
Portal language
Russian / English FNS foreign-company materials
Penalties
Russian tax procedure penalties; confirm current amounts with FNS. Note sanctions / payment-rail constraints may affect remittance in practice

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

Official sources

FNS — Registration of non-Russian companies (VAT Office)
NK RF Art. 174.2 (electronic services)
FNS letter SD-4-3/11802@ (29 Dec 2025) — transition to 22%
Sanctions map (coverage context; not a VAT rule)

Last verified: 2026-10-29.

FAQ

Is there a free VAT/GST threshold for foreign digital sellers?
No threshold for B2C electronic services
Is a local tax representative mandatory?
Not required for Art. 174.2 foreign registration as of 2026-10-29
What rate applies?
From 1 Jan 2026: calculated 18.03% (22/122) of VAT-inclusive price
Is this tax advice?
No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice