按地区划分的税率 卢旺达

选择地区

此页面提供的信息仅供一般参考。它不应被解释为税务建议，也并非旨在提供税务建议。有关您的具体税务责任的建议，请咨询经验丰富的税务专家。 PayPro Global 对基于此处提供的信息采取或未采取的任何行动不承担任何责任。

俄罗斯实行双轨制增值税（VAT）体系，由联邦税务局（FNS）管理，标准增值税率为22%。对于非居民供应商，合规义务严格取决于客户类型：B2B交易通过反向收费机制自动转移给当地俄罗斯买家，而外国B2C供应商则必须从其首次交易开始直接向FNS注册。已注册的外国B2C企业需要通过专用在线门户网站按季度提交申报并电子支付款项，申报截止日期为报告期后一个月的25日。

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卢旺达

Russia applies a special VAT rate of 20.00% on digital/electronic services provided by foreign suppliers to Russian individuals (B2C). For B2B transactions, the Russian legal entity acts as tax agent — calculating and remitting VAT (reverse charge). 

官方政府链接： Federal Tax Service of Russia

22.00%

电子产品和服务增值税/销售税率

Tax applicable for

B2B and B2C

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

Before first sale

可在线注册

是 

需要当地代表

非强制性

注册流程

Foreign B2C digital providers register via FNS dedicated portal lkioreg.nalog.ru — no local representative needed; B2B handled by Russian customer as tax agent

应纳税的数字和电子服务清单

Electronic services delivered via the Internet

罚款

  • Late filing: 5% of unpaid tax per month (minimum RUB 1,000, maximum 30% of unpaid tax)
  • Moratorium on first-time STS-to-VAT filer penalties 

注册门槛

无门槛

申报间隔

季度

申报截止日期

25th day of the month following the end of the quarter

电子发票要求

是

记录保存

5 years 

How-To Guides: Rwanda SaaS VAT

步骤：1 门槛

Effective January 1, 2017, Russia requires non-resident vendors (including online platforms) of digital services to consumers (B2C) in Russia to register for and collect VAT, regardless of the sales amount. 

Effective January 1, 2019, Russia requires non-resident vendors (including online platforms) of digital services to business customers (B2B) in Russia to register for and collect VAT, regardless of the sales amount.

步骤：2 商业注册

Register online via the “VAT Office for Internet Companies” on the nalog.ru portal. The application must be submitted within 30 days of starting activities.

步骤：3 纳税人识别号/增值税号

Upon registration, businesses shall receive:

  • INN (Taxpayer Identification Number) and KPP (Tax Registration Reason Code).
  • INN Format: 10 digits (e.g., 9909xxxxxx for foreign orgs).

步骤：1 标准税率

Standard VAT (IVA) in Russia is 22%. 

步骤：2 税率公式

要计算您的税额，请使用以下公式：

 

Tax Amount = Net Price x 22 %

 

步骤：3 反向收费 (B2B)

• Legal Rule: Technically, foreign suppliers are required to charge VAT to Russian businesses.
• Practical Reality: Due to payment blocks, FTS allows Russian buyers to act as tax agents and withhold the VAT. You should clarify this with your buyer.

步骤：1 B2C销售

Charge 22% VAT on digital services sold to individuals in Russia. Prices generally must be displayed VAT-inclusive.

步骤：2 B2B销售

• Standard: Charge 22% VAT if you are registered and can accept payments.
• Sanctions Mode: Do not charge VAT. Allow the Russian buyer to withhold and pay it to the budget (Reverse Charge equivalent).

步骤：3 发票要求

• B2C: No strict invoice obligation; payment confirmation suffices.

 

• B2B: If charging VAT, issue a standard commercial invoice including:

– Supplier Name, INN & KPP
– Customer Name & INN
– Date & Description
– VAT amount and rate explicitly stated.

步骤：1 申报周期

税务申报按季度进行。

步骤：2 申报截止日期

The filing deadline is by the 25th day of the month following the quarter. Payment is du by the 28th day of the month following the quarter (under the Single Tax Account system).

步骤：3 提交

File electronically via the VAT Office for Internet Companies (LKS) portal. Payments must be made in RUB.

步骤：4 记录保存

Records must be kept for 4 years.

PayPro Global 解决方案：简化注册与财政代表

Navigating Russia’s VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

了解更多关于我们的备案商家服务。

常见问题解答

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