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Amendments to the Tax Code of the Russian Federation: tax agents and VAT payment

20.09.2021
Ms. Olga Grigorieva
General Director

Federal Law No. 305-FZ of 02.07.2021 from 02.08.2021 came into force important changes made to Article 284 of the Tax Code of the Russian Federation.

The changes affected almost all taxes, state duties and insurance premiums.

In particular, for tax agents, now, according to the new rules, if Russian taxpayers purchase services from foreign companies with separate divisions, but the services are purchased directly from the parent foreign company, then the Russian buyer is obliged to calculate and pay VAT as a tax agent.

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