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Russia Issues Guidance on the VAT Liability of Online Sales of a Nonresidents Goods by a Russian Agent

|Approved Changes|Russia
Russia

In a recently published Guidance Letter N 03-07-14/65171, Russia's Ministry of Finance clarifies the value added tax (VAT) liability when goods of a nonresident not registered for VAT are sold through an online shop by a contracted Russian agent. According to the guidance, because the goods are not in Russia when sold and not shipped from inside Russia, they are not considered supplied in Russi…