Do foreign ESS vendors have to pay VAT in Russia?

This is an official recommendation of the Federal Tax Service of Russia (FTS). 1 Under the current Russian VAT regime on B2B ESS, foreign ESS vendors must collect and directly pay VAT to the Russian budget.

Does Russian VAT apply to B2B ESS?

Under the current Russian VAT regime on B2B ESS, foreign ESS vendors must collect and directly pay VAT to the Russian budget. The FTS recommendations appear to allow facilitating the VAT payment in cases when making a payment from a foreign bank account to the Russian treasury becomes difficult or impossible, including due to applicable sanctions.

How is Ess Data based on Russia?

The data on Russia is fully comparable with ESS data from other countries. Sample size: 2400-2500 interview in each round. Financing: RSS is financed from different sources within Russia – Russian Foundation of Basic Research (RFBR), financial support from Highest School of Economics (HSE) and other sources.

Do Russian B2B purchasers pay VAT?

Russian B2B purchasers should self-assess and pay to the Russian budget VAT on electronically supplied services (ESS) purchased from foreign vendors. This is an official recommendation of the Federal Tax Service of Russia (FTS). 1

When did Russia participate in ESS?

Russia participates in ESS since year 2006 (3rd round of ESS was the first round of RSS). Since then six rounds of data collection were implemented and data released to public access. Round 9 (ESS), Round 7 of RSS – November 2018-February 2019, sample size of 2416 interviews. The next round of ESS is planned for year 2021.

What is Russian Social Survey (RSS)?

Russian social survey (RSS) is comparable to European Social Survey (ESS) following the same specifications and standards of ESS – questionnaire, sampling method, data collection method and data presentation. This academic project studies attitudes, opinions, values and behavior of residents of “large Europe”.