Apple started to include VAT in the cost of sold in Russia of electronic services (films, music, etc.) after entry into force from January 1, the law requiring foreign IT-companies to pay this tax in Russia. Thus, Apple has begun to fulfill the requirements of the new law, rising to the special tax accounting in Russia.
From 1 January 2017 in our country came into force a law that introduces the so-called “tax on Google”. We are talking about the introduction of value added tax to foreign companies in the field of online sales of content: applications, games, programs, music and so on. In this regard, developers are forced to change prices of its products in Russia.
Users of Apple devices when making purchases from the iTunes Store began to receive the bills which mention the inclusion in the purchase price VAT at the rate of 18%.
Different developers react to a “tax on Google” in different ways. Wargaming, for example, promised to take all expenses and keep prices at the same level, Sony also announced that to increase the price of games has no plans.
Google is one of the first to take into account in their online services a new tax on digital goods. In particular, VAT is added to the cost of the games and applications in Google Play. The tax is taken into account and subscriptions, and the purchase of other goods, including books and movies. At this higher price does not appear immediately – just right before paying. At the same time, the application of Russian developers are exempt from VAT.
Foreign companies engaged in the sale of such services in the Russian jurisdiction should stand on a special tax account in tax Department, the same Russian company. But if they do, you will be responsible for the illegal business. For remote communications with the companies of the Federal tax service (FNS) launches in 2017 the new online service “VAT office”. It will cover the whole cycle of interaction: from registration with the tax authorities before the date of the Declaration and checking status of settlement with the tax authority.