Russia's Ministry of Finance recently issued Letter No. 03-07-RZ/31594, which clarifies the VAT treatment of services for providing access to computer databases by a foreign company to a Russian company via the internet. Such services are not specifically covered under Russia's tax code.
In general, supplies not covered under the tax code are only deemed to be supplied in Russia and subject to VAT when the supplier has a place of business in Russia. Therefore, when a non-resident has no plac…