The Federal Tax Service of Russia
Published: 18.12.2022 16:45
The experts from the Federal Tax Service of Russia and the State Tax Service under the Ministry of Economy of the Republic of Azerbaijan discussed specific features of VAT taxation for online service providers.
Alexey Katyaev, Head of the Inter-Regional Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers № 7, informed us about the mandatory requirements for a foreign online service provider to be registered with the Russian tax authority, submit any required reporting forms, calculate, and pay tax.
The VAT Office for Online Service Providers tool was showcased to the Azerbaijani colleagues. It allows online service providers to check the requirements for tax registration, submit an application, and register as a taxpayer. Further communication between the online service provider and the tax administration is carried out online only, including tax return filing, monitoring tax accruals, and tax payments.
During the discussion, Aida Oparina, Deputy Head of the Directorate for Taxation of Legal Entities, commented on the process of informing foreign online service providers on their tax obligations.
As a result of the event, the parties decided to continue dialogue and knowledge sharing on the issues related to the administration of foreign online service providers.