Apple, Google, Microsoft and other foreign suppliers of electronic services will have the opportunity to pay a “tax on Google” in Russia for legal entities and individual entrepreneurs, transmit “news” with reference to the representative of FNS. These changes are currently being actively discussed in the Federal tax service. Now such companies after the registration in FNS have the right to pay the tax only for individuals.
The law on introduction of VAT for electronic services was signed by President Putin in the summer of 2016. The authors of the bill considered it unfair that a Russian company when selling software, online stores, etc., pay VAT, and foreign — Google, Apple, etc. — do not pay. And now foreign services provide e-services in Russia should be registered as tax residents and remit to the Russian budget VAT at the rate of 15,25%.
“It would be convenient for market participants and for the state. For example, individual entrepreneurs and organizations which apply special tax regimes, do not have to pay VAT. But now they have to perform the function of a tax agent”, — noted in the tax office.
The interviewed experts agreed that the measure will allow foreign companies to work “in white” on the Russian market for international providers is a priority.
The Deputy Director of the Institute for the development of the Internet Ekaterina Lobanova sure that the Russian legislation in this case is the European way.
“To provide an opportunity for suppliers to pay the tax for legal persons and sole traders are logical,” she said.
The head of the Association of companies the Internet-trade (AKIT) Alexei Fedorov said that the Russian who is working, for example, a taxi driver and receives money from Uber, needs to obtain the IE status. However, he is to pay 6 percent tax instead of personal income tax and contributions to various funds. Uber in this case acts as agent.
According to the NRF, foreign companies selling e-content in Russia, in I quarter of 2017 paid the value added tax totaling about 2 billion rubles.