Russian event and exhibitions for foreigners VAT free

Sat 11th Oct 2014

The Russian Ministry of Finance has confirmed that Russian providers of exhibition, live event and conference services in Russia to non-Russian customers are not required to charge Russian VAT.

This makes the place of supply and the provision of the services outside of Russia and the scope of Russian VAT.  So in effect the supply is an export, and not a local supply.

The is in contradiction with European Union VAT and the OECD Guidelines on VAT which generally recommends that VAT should be charged were consumed on live events. This would mean local event service providers charging for local services. The exception in Europe is around the use of the Reverse Charge.