ОСОБЕННОСТИ ИСЧИСЛЕНИЯ НДС ПРИ ОКАЗАНИИ ИНОСТРАННЫМИ ОРГАНИЗАЦИЯМИ УСЛУГ В ЭЛЕКТРОННОЙ ФОРМЕ

Abstract

Taxation of services in electronic form is becoming an increasingly urgent issue every year in view of widespread digitalization. In Russia, since 2019, foreign organizations themselves are required to calculate and pay VAT from the sale of electronic services not only B2C case, but also B2C, so it frees Russian organizations from the duty of a tax agent. The article reveals the method of VAT payment in this situation, the problems that arise, the experience of the EU countries and the prospects for the development of tax legislation on this issue.