"The Tax Code of the Russian Federation (Part Two)" dd. August 05, 2000 No. 117-FZ (as in force on December 27, 2019, as amended on January 28, 2020) (as amended effective of January 28, 2020)

Article 148. Place of Supply of Services (Works)

1. For the purposes of this Chapter, the place of supply of services (works) shall be deemed to be the territory of the Russian Federation, if:

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4) the buyer of the services (works) carries out activities on the territory of the Russian Federation.

The place of activity of the buyer shall be deemed to be the territory of the Russian Federation, if the buyer of the services (works) that are referred to in this sub-clause actually has a presence on the territory of the Russian Federation on the basis of the state registration of an organization or an individual entrepreneur. If there is no state registration, or a buyer of services (works) is a branch or a representative office of the organization in question, then the place of activity shall be recognized on the basis of a place indicated in the constituent documents of an organization, the place of management of an organization, the location of its permanent executive body, the location of a permanent representative office (if the services (works) are acquired through that permanent representative office) or the place of residence of an individual, except as otherwise provided in paragraphs 13-17 of this sub-clause. The provision of this sub-clause shall apply to:

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the rendering of services such as referred to in clause 1 of Article 174.2 of this Code.

For an individual who is not an individual entrepreneur and acquires services such as referred to in clause 1 of Article 174.2 of this Code, the place of activity of the buyer shall be deemed to be the territory of the Russian Federation if any of the conditions specified below is met:

the place of residence of the buyer is the Russian Federation;

the bank where the buyer’s account to pay for services is opened, or the electronic money operator, through which the buyer pays for the services is located on the territory of the Russian Federation;

the network address of the buyer, which was used in the process of acquiring the services is registered in the Russian Federation;

the international country code of the telephone number used for the purpose of acquiring services or paying for them is the code assigned to the Russian Federation.

If, when services such as referred to in clause 1 of Article 174.2 of this Code are provided to individuals who are not individual entrepreneurs, the place of activity of the buyer is deemed to be the territory of the Russian Federation, and at the same time, in accordance with the legislation of a foreign state, in which the place of provision of the services concerned is determined by reference to the place of activity of the buyer, the place of activity of that buyer is deemed to be the territory of that foreign state, the seller shall have the right independently to determine the place of activity of the buyer;

5. Documents confirming the place of provision of services such as specified in clause 1 of Article 174.2 of this Code shall be transaction registers containing information on the meeting of the conditions specified in paragraphs 2 and 14-17 of sub-clause 4 of clause 1 of this Article on the basis of which the place of activity of the buyer is deemed to be the territory of the Russian Federation, and on the cost of the services concerned.

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