Conference – New developments in the taxation of IT trade between Belarus and Russia

On September 10, 2020 Evgeniy Sumin and Lilia Belobrova took part in a conference on New Developments in the Taxation of IT Trade between Belarus and Russia.

Evgeniy addressed the following topics in his presentation:

• Income tax upon sale of software to Russia under an international agreement;
• Options for contractual relationships;
• Obligation for Belarusian residents to register with Russian tax authorities;
• How to register with Russian tax authorities;
• Liability and consequences for Belarusian residents failing to comply with Russian law.

Content of Lilya’s presentation:

• Program inclusion in the single register of Russian software;
• Accreditation of IT companies by the Russian Ministry of Digital Development, Communications and Mass Media.

Presentations by our partners:

Svetlana Zhilko: Russian tax maneuver. Changes in taxation for residents of Belarusian IT industry when working with Russia. VAT and electronic services.

Accounting of income tax and VAT paid to the Russian budget. Special aspects depending on the taxation system applied by Belarusian resident.

Olga Gorbatenko: Obligation for Belarusian residents to register with Russian tax authorities. How to register with Russian tax authorities. Liability and consequences for Belarusian residents failing to comply with Russian law.

Tatyana Zhilinskaya: Tax reporting for Belarusian residents after registration in Russia. How to complete and submit VAT returns in Russia. How to pay VAT.