The Russia Federal Tax Service recently issued Letter No. 16-18/081555 of 2 July 2024 regarding the collection of VAT on digital services provided by a non-resident entity to a Russian entity in the form of rights to use images, music, and video on the Internet. The letter clarifies that when a buyer purchases electronic services in Russia, Russia is considered the place of supply (sale), and VAT is due. In the case of a Russian entity purchasing the services, the Russian entity is obliged to…