Tax Invoices And VAT For Foreign Companies
A foreign-owned company operating in Russia through its branches for over 30 calendar days per year must register with the tax authorities and receive a Taxpayer ID Number. The FTS announced the regulation in "Letter 03-4-03/1997 from October 15, 2007."
If the organization performs activity in multiple territories subject to separate tax authorities, the organization must register with each local tax authority. In this case the organization may independently choose the location from which it will file tax declarations and pay VAT for all branches. Each branch must individually calculate the tax amount and issue tax invoices.
How the invoice must be filled out by individual branches is explicitly explained in the FTS Letter (in Russian).
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