The Finance Ministry (MoF) has issued a Letter No. 03-07-08/35579 on 21 July 2014 clarifying the VAT treatment of services for giving entrance to an electronic database supplied by a foreign company to a Russian company. As a result, the MoF described those services for releasing information about Russian company in the electronic database rendered by a foreign company to a Russian company should be considered performed in the Russian territory and such kind of services must be subject to Russian VAT. The Russian company should act like a tax representative.
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