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Consultation For Foreign Companies Outside The Scope Of VAT


The Ministry of Finance has issued a letter concerning VAT  on consulting and marketing services provided to foreign organizations.

The Ministry of Finance clarified the services, provided by Russian organizations directly to foreign organizations (and not their representative offices), are considered to be provided outside Russia. Therefore, these services are not subject to VAT. At the same time this letter does not contain legal standards and is  not a regulatory legal act that must be recognized by the tax authorities. 

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