In the Russian Federation proposed to charge VAT for online purchase of music and applications abroad


Moscow. December 24. In the state Duma a bill providing for the charging of VAT on transactions on the Internet for the sale of foreign companies to Russian consumers of electronic services, games, music, books and video products.

The initiative, one of whose authors was made by the Deputy Andrei Lugovoi, published on Thursday in the basis of legislative activity of the lower chamber.

The explanatory Memorandum States that currently the Russian market a situation in which Russian consumers are more profitable to purchase the above-mentioned content of the foreign companies, because the cost in this case does not include the value added tax, and for the same reason, the services of Russian companies become less attractive.

“As a result, foreign suppliers put in a more advantageous position in comparison with Russian companies”, – the document says.

At the same time, the authors note that in international practice, in particular in the EU, South Korea and Japan, taxation of electronic services made in the territory of the state of residence of the consumer.

In this regard, the bill proposes to introduce in Russia a similar mechanism of taxation of electronic services.

The initiative proposes a number of amendments to the Tax code of the Russian Federation, in particular, to establish the possibility of use of the personal account of a taxpayer by a foreign company, which realizes electronic services for the submission of the tax Declaration on the value added tax and other documents, received from tax body documents.

Buyers will be identified as residents of Russia either by IP address or Bank card number.

Deputies expect that charges VAT on foreign Internet services will be in 2017 52.6 billion. The revenues from the abolition of the zero VAT on the software can be 0.2 billion rubles subject to this law of preferences of the Russian players