Foreign companies in the first quarter of 2017 submitted to the Federal tax service (FTS) 92 Declaration amounting to more than 2 billion roubles as part payment of a “tax on Google”. It is reported by the Republic with reference to the message of Department.
Among filed the Declaration of companies on calls Apple, Facebook, Google, Microsoft, Netflix, Bloomberg, Financial Times, Wargaming and others. Now the service checks for the payments to companies. As the procedure of payment of VAT on e-services complex, the IRS “working with foreign companies, payments from whom have not yet received”.
The law on VAT when selling electronic services (the so-called law on tax on Google) foreign suppliers came into force on 1 January 2017. The drafters of the act considered it unfair that Russian companies pay VAT when selling electronic services, and foreign like Apple and Google – no, it puts a foreign company in a more favorable position.
Apple in 2015, on sales of 74.5 billion paid to the budget of only $ 436 million rubles, and Google 687,3 million roubles of the profit tax at 22.7 billion of revenue. The Russian “Yandex” income tax pays much more: 3.8 billion rubles of taxes 60.4 billion revenue.
Head FNS Michael Mishustin
Companies have different approaches to the implementation of the Russian legislation: some shift the burden of payment of VAT on its users and partners, others pay the tax themselves and not increase the price of services. Apple, for example, on the part of their services for the most part pays VAT itself (the company has kept the price of apps and subscriptions to several services, including Apple Music, but also partly shifted this responsibility to the user in the case of iTunes Match). Google shifted the payment of VAT on users, Wargaming pays the tax itself.
Previously, the benefit of the state from the “tax on Google” MPs estimated at 10 billion rubles. per year. “If we reach this amount, then, completed the task-high,” said the Federal official.