Actual issues of VAT on services provided within foreign economic activity and their ways of solving

Zaitsev Sergey Vladimirovich

This article is devoted to most common problems of Russian tax legislation in part of VAT on services provided both by Russian and foreign suppliers within foreign economic activity. The most common problems, which contribute to decreasing of Russian suppliers’ competitiveness and which make Russian market less attractive for the foreign suppliers, were considered by author. For each issue author proposed possible methods of elimination by amendment of Russian tax legislation.

Keywords:VAT, foreign economic activity, issues of Russian tax legislation in part of VAT; VAT on services provided to foreign buyer; recovery of input VAT; place of supply