VAT for e-Service in Russia

From January 1, 2019, foreign companies providing services to individuals and legal entities in electronic form on the territory of the Russian Federation will have to register with the Russian tax authorities, calculate and pay VAT on the cost of services rendered (changes in article 174.2 of the tax code).
The services in electronic form include:

  • advertising services in the web space;
  • transfer of rights to use computer programs;
  • placing ads on the Internet for the purchase and sale of goods;
  • support of Internet resources;
  • storage of information, its remote processing;
  • sale of domain names, services of foreign hosting providers.

What services are provided by UCMS Group:

  • registration of the foreign company to the inspection of Federal tax service;
  • connection electronic reporting SBIS system/ personal account on the website of Federal tax service;
  • opening a current account of a foreign company (if necessary);
  • preparation and submission of quarterly reports to the tax authority;
  • representation of the customer’s interests in the tax inspection;
  • consultations on the current tax legislation in terms of the work of foreign companies in the Russian Federation.

For foreign companies that are already registered with the Federal tax service and pay VAT on services for private persons, there is no need to re-register. But such companies from January 1, 2019 must pay VAT and submit reports on services for legal entities.

Benefits of cooperation with UCMS Group

Information security

UCMS Group applies the following control measures of information security:

  • embedded security standards ISO 27001:2013;
  • using data-center Tier III level;
  • cyber risks insurance (unique proposal on market).

Quality control

  • regular audit by internal department (annual or semi-annually depending on the size of customer);
  • embedded quality management system ISO 9001:2015;
  • multi-level control system of results of the work;
  • professional responsibility UCMS Group is insured for the amount of 325 000 000 rub.


Additional information

For more information please contact us +7 495 225 87 39 or by e-mail You can also order a call back on the website, and we will contact you promptly.

payroll and hr outcourcing
of success work
more than 25 years
on Russian market
overall raiting

UCMS Group Russia

Leninskaya sloboda 26, bld. 5, office 2709, 115280, Moscow
Phone: +7 495 225 87 39
Fax: +7 495 988 30 36