The Russian Ministry of Finance recently published guidance letter 03-03-06/1/103102 of 17 December 2021 concerning the deduction of input VAT on digital services acquired from a non-resident provider. The letter explains that input VAT may be deducted in respect of digital services subject to the following conditions:
- The non-resident provider is registered for VAT in Russia as a digital services provider;
- The Russian buyer and non-resident provider have concluded an agreement or other such…