The Russian Ministry of Finance has issued Letter No. 03-07-08/18280, which clarifies the deductibility of input VAT on goods, works, or services acquired in relation to the provision of services by a Russian entity to a non-resident. The letter clarifies that whether input VAT is deductible depends on the place of supply of the services (and whether they are subject to VAT). In general, if the place of business of the entity receiving the services is in Russia, the service is deem…