1. For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if:
1) works (services) are directly related to not movable property(with the exception of air, sea and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are directly related to movable property, air, sea vessels and inland navigation vessels located on the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair and maintenance;
3) services are actually provided on the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (with the exception of services (works) directly related to transportation and (or) transportation of goods placed under the customs procedure customs transit when transporting goods from the place of arrival on the territory of the Russian Federation to the place of departure from the territory of the Russian Federation, and the services specified in subparagraph 4.3 of this paragraph), are (are performed) Russian organizations or individual entrepreneurs if the point of departure and (or) the point of destination are located on the territory of the Russian Federation, or foreign persons, not registered in tax authorities as taxpayers, if the points of departure and destination are located on the territory of the Russian Federation (with the exception of passenger and baggage transportation services provided by foreign persons not through a permanent representative office of this foreign person).
The territory of the Russian Federation is also recognized as the place of sale of services if vehicles under a charter agreement involving transportation (transportation) on these vehicles are provided by Russian organizations and individual entrepreneurs and the point of departure and (or) destination are located on the territory of the Russian Federation. Wherein vehicles air, sea and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river), air transport are recognized.
The territory of the Russian Federation is also recognized as the place of sale of services for the transportation of natural gas by pipeline transport in cases stipulated by international treaties of the Russian Federation;
4.2) services (works) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit (with the exception of the services specified in subparagraph 4.3 of this paragraph) when transporting goods from the place of arrival in the territory of the Russian Federation to the place of departure from the territory of the Russian Federation are (performed) by organizations or individual entrepreneurs whose place of business is the territory of the Russian Federation;
Federal Law No. 245-FZ of July 19, 2011 supplemented clause 1 of Article 148 of this Code with subclause 4.3, which shall enter into force not earlier than one month after the official publication of the tax period for value added tax and shall apply to legal relations arising from January 1, 2011
4.3) services for organizing the transportation of natural gas through pipelines through the territory of the Russian Federation are provided by Russian organizations;
Federal Law No. 382-FZ of November 29, 2014 supplemented paragraph 1 of Article 148 of this Code with subparagraph 4.4, which shall enter into force on January 1, 2015, but not earlier than one month after the official publication of the said Federal Law and not earlier than 1st day of the next tax period for value added tax
4.4) services for the carriage of goods by aircraft are provided by Russian air carriers - organizations or individual entrepreneurs and the point of departure and destination are outside the territory of the Russian Federation in the event that during transportation in the territory of the Russian Federation an aircraft operated by the indicated carriers is landed and the place of arrival of goods on the territory of the Russian Federation coincides with the place of departure of goods from the territory of the Russian Federation;
1. For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are directly related to movable property, aircraft, sea vessels and inland navigation vessels located on the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair and maintenance;
3) services are actually provided on the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) operates on the territory of the Russian Federation.
The place of business of the buyer is the territory of the Russian Federation in the event that the buyer of the works (services) specified in this subparagraph is actually present in the territory of the Russian Federation on the basis of state registration organization or individual entrepreneur, and in its absence or in relation to branches and representative offices of the specified organization - on the basis of the place indicated in the constituent documents of the organization, the place of management of the organization, the location of its permanent executive body, the location of the permanent representative office (if works (services) are acquired through this permanent representative office), place of residence of an individual, unless otherwise provided by paragraphs thirteen to seventeen of this subparagraph. The provision of this subparagraph shall apply when:
transfer, grant of patents, licenses, trademarks, copyrights or other similar rights, except for the services specified in paragraph 1 of Article 174.2 of this Code;
provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification, with the exception of the services specified in paragraph 1 of Article 174.2 of this Code;
provision of labor of employees (personnel) in the event that employees work at the place of activity of the buyer of services;
lease of movable property, with the exception of the lease of aircraft engines and other aviation technical property, if in accordance with the law foreign country the place of sale of such services is the territory of such a foreign state, and the lease of land vehicles;
provision of the services of an agent who, on behalf of the main party to the contract, engages a person (organization or individual) to provide the services provided for in this subparagraph;
paragraphs nine - ten have lost their force. - Federal Law of July 22, 2005 N 119-FZ;
transfer of emission reduction units (rights to emission reduction units) received as part of the implementation of projects aimed at reducing anthropogenic emissions or increasing removals by sinks of greenhouse gases in accordance with Article 6 of the Kyoto Protocol to the United Nations Framework Convention on Climate Change;
In relation to an individual who is not an individual entrepreneur purchasing the services specified in paragraph 1 of Article 174.2 of this Code, the territory of the Russian Federation is recognized as the place of business of the buyer if at least one of the following conditions is met:
the buyer's place of residence is the Russian Federation;
the location of the bank in which the account is opened, used by the buyer to pay for services, or the operator of electronic Money through which the buyer pays for services - on the territory of the Russian Federation;
the buyer's network address used when purchasing services is registered in the Russian Federation;
the international country code of the telephone number used to purchase or pay for services is assigned to the Russian Federation.
If, when providing individuals who are not individual entrepreneurs, the services specified in paragraph 1 of Article 174.2 of this Code, the place of the buyer's activity is the territory of the Russian Federation and, at the same time, in accordance with the legislation of a foreign state in which the place of provision of these services is determined by the place of the buyer's activity, the place of implementation the territory of such a foreign state is recognized as the activity of the specified buyer, the seller has the right to determine the place of the buyer's activities independently;
4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (with the exception of services (works) directly related to transportation and (or) transportation of goods placed under the customs procedure customs transit when transporting goods from the place of arrival on the territory of the Russian Federation to the place of departure from the territory of the Russian Federation, and the services specified in subparagraph 4.3 of this paragraph) are provided (performed) by Russian organizations or individual entrepreneurs if the point of departure and (or) the point of destination is located on the territory of the Russian Federation, or by foreign persons who are not registered with the tax authorities as taxpayers, if the points of departure and destination are located on the territory of the Russian Federation (with the exception of passenger and baggage transportation services provided by foreign persons not through a permanent representation of this and strange face).
The territory of the Russian Federation is also recognized as the place of sale of services if vehicles under a charter agreement involving transportation (transportation) on these vehicles are provided by Russian organizations and individual entrepreneurs and the point of departure and (or) destination are located on the territory of the Russian Federation. At the same time, aircraft, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river), air transport are recognized as vehicles.
The territory of the Russian Federation is also recognized as the place of sale of services for the transportation of natural gas by pipeline transport in cases stipulated by international treaties of the Russian Federation;
4.2) services (works) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit (with the exception of the services specified in subparagraph 4.3 of this paragraph) when transporting goods from the place of arrival in the territory of the Russian Federation to the place of departure from the territory of the Russian Federation are (performed) by organizations or individual entrepreneurs whose place of business is the territory of the Russian Federation;
4.3) services for organizing the transportation of natural gas through pipelines through the territory of the Russian Federation are provided by Russian organizations;
4.4) services for the carriage of goods by aircraft are provided by Russian air carriers - organizations or individual entrepreneurs and the point of departure and destination are outside the territory of the Russian Federation in the event that during transportation in the territory of the Russian Federation an aircraft operated by the indicated carriers is landed and the place of arrival of goods on the territory of the Russian Federation coincides with the place of departure of goods from the territory of the Russian Federation;
5) the activities of an organization or an individual entrepreneur that perform work (render services) are carried out on the territory of the Russian Federation (in terms of performing types of work (rendering types of services) not provided for in subparagraphs 1 - 4.1, 4.4 of this paragraph).
1.1. Unless otherwise provided by clause 2.1 of this article, for the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located outside the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are connected directly with movable property located outside the territory of the Russian Federation, as well as with aircraft, sea vessels and inland navigation vessels located outside the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair, maintenance;
3) services are actually provided outside the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) does not carry out activities on the territory of the Russian Federation. The provision of this subparagraph shall apply when performing those types of work and services that are listed in subparagraph 4 of paragraph 1 of this article;
5) transportation (transportation) services and services (works) directly related to transportation, transportation, chartering are not listed in subparagraphs 4.1 - 4.3 of paragraph 1 of this article.
2. The place of activity of an organization or an individual entrepreneur performing types of work (providing types of services) not provided for by subparagraphs 1 - 4.1 of paragraph 1 of this article is the territory of the Russian Federation in the event that this organization or individual entrepreneur is actually present on the territory of the Russian Federation on the basis of the state registration, and in its absence or in relation to branches and representative offices of the specified organization - on the basis of the place indicated in the constituent documents of the organization, the place of management of the organization, the location of the permanent executive body of the organization, the location of the permanent representative office in the Russian Federation (if the work is performed (services rendered) rendered through this permanent establishment) or the place of residence of an individual entrepreneur.
For the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of activity of an organization or an individual entrepreneur that provides for use aircraft, sea vessels or inland navigation vessels under a lease (time charter) agreement with a crew, if these vessels are used outside the territory of the Russian Federation. Federation for the extraction (catch) of aquatic biological resources and (or) research purposes or transportation between points located outside the territory of the Russian Federation.
2.1. For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if the performance of works, the provision of services are carried out for the purpose of geological study, exploration and production of hydrocarbon raw materials in subsoil plots located wholly or partially on the continental shelf and (or) in the exclusive economic zone of the Russian Federation. The provisions of this paragraph apply to the following types of work (services):
1) works (services) performed (rendered) within the boundaries of the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation or within the boundaries of the Russian part (Russian sector) of the bottom of the Caspian Sea, for regional geological study, geological study and exploration of marine deposits of hydrocarbon raw materials (including services for the geological study of the subsoil and the reproduction of the mineral resource base, services for geophysical research of wells, geological exploration and seismic surveys, exploration drilling, services for monitoring the state of the subsoil, services for aerial photography), the creation, bringing to the state readiness for use (operation), maintenance, repair, reconstruction, modernization, technical re-equipment, conservation, dismantling, liquidation (other capital works) of artificial islands, installations and structures, as well as other property located on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, which is used (created for use) in activities related to the production of hydrocarbons at an offshore hydrocarbon field;
2) works (services) for the extraction of hydrocarbon raw materials, including the construction (drilling) of wells;
3) works (services) for the preparation (primary processing) of hydrocarbon raw materials;
4) works (services) for transportation and (or) transportation of hydrocarbon raw materials from points of departure located on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation, as well as works (services) directly related to such transportation and ( or) transportation performed (provided) by Russian and (or) foreign organizations.
3. If an organization or an individual entrepreneur performs (provides) several types of work (services) and the implementation of some works (services) is of an auxiliary nature in relation to the implementation of other works (services), the place of implementation of auxiliary works (services) is recognized as the place of implementation main works (services).
4. Documents confirming the place of performance of work (rendering of services), unless otherwise provided by paragraph 5 of this article, are:
1) a contract concluded with foreign or Russian persons;
2) documents confirming the fact of performance of works (rendering of services).
5. Documents confirming the place of provision of services specified in paragraph 1 of Article 174.2 of this Code are registers of operations indicating the fulfillment of the conditions provided for in paragraphs two and fourteen to seventeen of subparagraph 4 of paragraph 1 of this article, on the basis of which the buyer is recognized as the place of business of the buyer the territory of the Russian Federation, as well as the cost of these services.
The territory of Russia is recognized as the place of sale of goods if at least one of the two conditions is met: The goods are located in the territory of Russia, are not shipped or transported; The goods at the time of shipment and transportation are located on the territory of Russia.
Organizations and individual entrepreneurs on OSNO are recognized as VAT payers and must charge this tax when making taxable transactions (Article 143 of the Tax Code of the Russian Federation).
However, you need to pay VAT only if the place of sale of goods, works and services is the territory of the Russian Federation (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). This can be determined in accordance with Art. 147, 148 of the Tax Code of the Russian Federation.
The territory of Russia is recognized as the place of sale of goods if at least one of two conditions is met (clause 1 of article 147 of the Tax Code of the Russian Federation):
It should be noted that there is an exception to this rule. Thus, the territory of Russia is recognized as the place of sale of hydrocarbon raw materials produced at an offshore field and products of its processing (stable condensate, liquefied natural gas, wide fraction of light hydrocarbons) if one of the following conditions is met (clause 2 of article 147 of the Tax Code of the Russian Federation):
Important
The place of sale of goods is confirmed by any documents that are at the disposal of the organization and certify the fact of the location of the goods. In particular, transport and shipping documents (letter of the Ministry of Finance of Russia dated February 16, 2009 No. 03-07-08 / 35).
Thus, if these conditions are not met, the goods are not considered to be sold on the territory of Russia. This means that you do not need to pay VAT.
In the general case, it is recognized that works and services are performed (rendered) on the territory of Russia if they are performed (rendered) by a Russian organization, an individual entrepreneur registered (living) in Russia or a representative office of a foreign organization located in Russia (Subclause 5, Clause 1, Art. 148 of the Tax Code of the Russian Federation).
However, there are exceptions to this rule:
For the services listed in sub. 4 p. 1 art. 148 of the Tax Code of the Russian Federation, for example, include:
Important
The place of implementation of works (services) confirms the contract concluded with the counterparty (foreign or Russian organization) and documents confirming the fact of performance of works (rendering of services).
1. For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are directly related to movable property, aircraft, sea vessels and inland navigation vessels located on the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair and maintenance;
3) services are actually provided on the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) operates on the territory of the Russian Federation.
The place of business of the buyer is the territory of the Russian Federation in the event that the buyer of the works (services) specified in this subparagraph is actually present on the territory of the Russian Federation on the basis of state registration of an organization or individual entrepreneur, and in its absence or in relation to branches and representative offices of the specified organization - on on the basis of the place specified in the constituent documents of the organization, the place of management of the organization, the location of its permanent executive body, the location of the permanent representative office (if works (services) are acquired through this permanent representative office), the place of residence of an individual, unless otherwise provided by paragraphs thirteen - seventeenth of this subparagraph. The provision of this subparagraph shall apply when:
transfer, grant of patents, licenses, trademarks, copyrights or other similar rights, except for the services specified in paragraph 1 of Article 174.2 of this Code;
provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification, with the exception of the services specified in paragraph 1 of Article 174.2 of this Code;
provision of consulting, legal, accounting, auditing, engineering, advertising, marketing services, information processing services, with the exception of the services specified in paragraph 1 of Article 174.2 of this Code, as well as when conducting research and development work. Engineering services include engineering and consulting services for the preparation of the production process and sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-project and design services (preparation of feasibility studies, design development and other similar services). Information processing services include services for collecting and summarizing, systematizing information arrays and providing the user with the results of processing this information;
provision of labor of employees (personnel) in the event that employees work at the place of activity of the buyer of services;
leasing of movable property, with the exception of leasing aircraft engines and other aviation technical property, if in accordance with the legislation of a foreign state, the territory of such a foreign state is recognized as the place of sale of such services, and leasing of ground vehicles;
provision of the services of an agent who, on behalf of the main party to the contract, engages a person (organization or individual) to provide the services provided for in this subparagraph;
paragraphs nine - ten have lost their force;
transfer of emission reduction units (rights to emission reduction units) received as part of the implementation of projects aimed at reducing anthropogenic emissions or increasing removals by sinks of greenhouse gases in accordance with Article 6 of the Kyoto Protocol to the United Nations Framework Convention on Climate Change;
provision of services specified in paragraph 1 of Article 174.2 of this Code.
With regard to an individual who is not an individual entrepreneur purchasing the services specified in paragraph 1 of Article 174.2 of this Code, the territory of the Russian Federation is recognized as the place of business of the buyer if at least one of the following conditions is met:
the buyer's place of residence is the Russian Federation;
the location of the bank in which the account is opened, used by the buyer to pay for services, or the electronic money operator through which the buyer pays for services - on the territory of the Russian Federation;
the buyer's network address used when purchasing services is registered in the Russian Federation;
the international country code of the telephone number used to purchase or pay for services is assigned to the Russian Federation.
If, when providing services to individuals who are not individual entrepreneurs, specified in clause 1 of Article 174.2 of this Code, the place of the buyer’s activity is the territory of the Russian Federation and, at the same time, in accordance with the legislation of a foreign state in which the place of provision of these services is determined at the place of implementation activity of the buyer, the place of activity of the specified buyer is the territory of such a foreign state, the seller has the right to determine the place of activity of the buyer independently;
4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (with the exception of services (works) directly related to transportation and (or) transportation of goods placed under the customs procedure customs transit when transporting goods from the place of arrival on the territory of the Russian Federation to the place of departure from the territory of the Russian Federation, and the services specified in subparagraph 4.3 of this paragraph) are provided (performed) by Russian organizations or individual entrepreneurs if the point of departure and (or) the point of destination is located on the territory of the Russian Federation, or by foreign persons who are not registered with the tax authorities as taxpayers, if the points of departure and destination are located on the territory of the Russian Federation (with the exception of passenger and baggage transportation services provided by foreign persons not through a permanent representation of this and strange face).
The territory of the Russian Federation is also recognized as the place of sale of services if vehicles under a charter agreement involving transportation (transportation) on these vehicles are provided by Russian organizations and individual entrepreneurs and the point of departure and (or) destination are located on the territory of the Russian Federation. At the same time, aircraft, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river), air transport are recognized as vehicles.
The territory of the Russian Federation is also recognized as the place of sale of services for the transportation of natural gas by pipeline transport in cases stipulated by international treaties of the Russian Federation;
4.2) services (works) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit (with the exception of the services specified in subparagraph 4.3 of this paragraph) when transporting goods from the place of arrival in the territory of the Russian Federation to the place of departure from the territory of the Russian Federation are (performed) by organizations or individual entrepreneurs whose place of business is the territory of the Russian Federation;
4.3) services for organizing the transportation of natural gas through pipelines through the territory of the Russian Federation are provided by Russian organizations;
4.4) services for the carriage of goods by aircraft are provided by Russian air carriers - organizations or individual entrepreneurs and the point of departure and destination are outside the territory of the Russian Federation if, during transportation on the territory of the Russian Federation, an aircraft operated by the indicated carriers is landed and the place of arrival of goods on the territory of the Russian Federation coincides with the place of departure of goods from the territory of the Russian Federation;
5) the activities of an organization or an individual entrepreneur that perform work (render services) are carried out on the territory of the Russian Federation (in terms of performing types of work (rendering types of services) not provided for in subparagraphs 1 - 4.1, 4.4 of this paragraph).
1.1. Unless otherwise provided by clause 2.1 of this article, for the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located outside the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are connected directly with movable property located outside the territory of the Russian Federation, as well as with aircraft, sea vessels and inland navigation vessels located outside the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair, maintenance;
3) services are actually provided outside the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) does not carry out activities on the territory of the Russian Federation. The provision of this subparagraph shall apply when performing those types of work and services that are listed in subparagraph 4 of paragraph 1 of this article;
5) transportation (transportation) services and services (works) directly related to transportation, transportation, chartering are not listed in subparagraphs 4.1 - 4.3 of paragraph 1 of this article.
2. The place of activity of an organization or an individual entrepreneur performing types of work (providing types of services) not provided for in subparagraphs 1-4.1 of paragraph 1 of this article is the territory of the Russian Federation in the event that this organization or individual entrepreneur is actually present on the territory of the Russian Federation on the basis of the state registration, and in its absence or in relation to branches and representative offices of the specified organization - on the basis of the place indicated in the constituent documents of the organization, the place of management of the organization, the location of the permanent executive body of the organization, the location of the permanent representative office in the Russian Federation (if the work is performed (services rendered) rendered through this permanent establishment) or the place of residence of an individual entrepreneur.
For the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of activity of an organization or an individual entrepreneur that provides for use aircraft, sea vessels or inland navigation vessels under a lease (time charter) agreement with a crew, if these vessels are used outside the territory of the Russian Federation. Federation for the extraction (catch) of aquatic biological resources and (or) research purposes or transportation between points located outside the territory of the Russian Federation.
2.1. For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if the performance of works, the provision of services are carried out for the purpose of geological study, exploration and production of hydrocarbon raw materials in subsoil plots located wholly or partially on the continental shelf and (or) in the exclusive economic zone of the Russian Federation. The provisions of this paragraph apply to the following types of work (services):
3. If an organization or an individual entrepreneur performs (provides) several types of work (services) and the implementation of some works (services) is of an auxiliary nature in relation to the implementation of other works (services), the place of implementation of auxiliary works (services) is recognized as the place of implementation main works (services).
4. Documents confirming the place of performance of work (rendering of services), unless otherwise provided by paragraph 5 of this article, are:
1) a contract concluded with foreign or Russian persons;
2) documents confirming the fact of performance of works (rendering of services).
5. Documents confirming the place of provision of services specified in paragraph 1 of Article 174.2 of this Code are registers of transactions indicating information on the fulfillment of the conditions provided for in paragraphs two and fourteen-seventeen of subparagraph 4 of paragraph 1 of this article, on the basis of which the buyer is recognized as the place of business of the buyer the territory of the Russian Federation, as well as the cost of these services.
In Art. 148 of the Tax Code of the Russian Federation lists in detail the conditions under which the place of sale
works (services) the territory of the Russian Federation is recognized.
Works and services related to real estate
In accordance with paragraphs. 1 p. 1 art. 148 of the Tax Code of the Russian Federation, works or services directly related to real estate (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) are considered to be performed in Russia if such objects are located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping and rental services.
For example, the place of implementation construction works performed by Russian organizations on the territory of a foreign state, the territory of the Russian Federation is not recognized regardless of who (Russian or foreign persons) owns the ownership of real estate. Accordingly, such works are not subject to VAT in the Russian Federation.
Works or services related to movable property
Subparagraph 2 of paragraph 1 of Art. 148 of the Tax Code of the Russian Federation establishes that works (services) directly related to movable property, aircraft, sea vessels and inland navigation vessels located on the territory of the Russian Federation are considered to be implemented in Russia. This regulation applies to works and services such as installation, assembly, processing, processing, repair and maintenance. At the same time, the courts indicate that, based on the literal meaning of paragraphs. 2 p. 1 art. 148 of the Tax Code of the Russian Federation, the list of works (services) given in it is not exhaustive
(Resolution of the FAS of the North Caucasus District of April 16, 2009 in case N A32-15742 / 2008-59 / 159).
Services in the field of culture, art, education (training), physical culture, tourism, recreation and sports
According to paragraphs. 3 p. 1 art. 148 of the Tax Code of the Russian Federation, services in the field of culture, art, education (training), physical culture, tourism, recreation and sports are considered to be implemented on the territory of the Russian Federation if they are actually provided in Russia.
The application of this norm causes certain difficulties for travel agencies.
Based on the provisions of Art. 1 of the Federal Law of November 24, 1996 N 132-FZ "On the basics of tourism activities in the Russian Federation", the sale of tourist vouchers can be considered as the sale of a range of services.
The territory of the Russian Federation is recognized as the place of sale of services in the field of tourism provided in the Russian Federation. If such services are rendered outside the Russian Federation, the territory of the Russian Federation is not recognized as the place of their sale.
As the Ministry of Finance of Russia explained, services provided by a Russian tour operator carrying out tour operator activities for outbound tourism on the territory of the Russian Federation and included in the cost of a tourist voucher are subject to VAT on the basis of paragraph 3 of Art. 164 of the Tax Code of the Russian Federation at a rate of 18%.
As for the services included in the cost of a tourist voucher, actually provided outside the territory of the Russian Federation, such services are not subject to taxation in the Russian Federation (Letter of the Ministry of Finance of Russia dated April 3, 2013 N 03-07-08 / 10896).
Based on the provisions of par. 3 p. 1 and pp. 3 paragraph 1.1 of Art. 148 of the Tax Code of the Russian Federation, the place of sale of services provided in the field of culture and art is determined depending on the place of actual provision of services. Therefore, the territory of the Russian Federation is recognized as the place of sale of services for showing concert programs provided by foreign concert organizations in the Russian Federation. Services for showing concert programs provided by organizations operating in the field of culture and art, including foreign concert organizations, on the territory of the Russian Federation are exempt from value added tax. In this regard, Russian organizations that purchase such services from foreign concert organizations, tax agents are not recognized for VAT (Letter of the Ministry of Finance of Russia dated August 26, 2014 N 03-07-08 / 42522).
When the place of sale of works or services is determined by the location of the buyer
In pp. 4 p. 1 art. 148 of the Tax Code of the Russian Federation lists cases where the place of sale of works or services is the territory of the Russian Federation, provided that the location of the buyer is Russia.
The place of business of the buyer is the territory of the Russian Federation in the event of the actual presence of the buyer of the works (services) specified in paragraphs. 4 p. 1 art. 148 of the Tax Code of the Russian Federation, on the territory of the Russian Federation on the basis of state registration of an organization or an individual entrepreneur, and in its absence or in relation to branches and representative offices of the specified organization - on the basis of the place indicated in the constituent documents of the organization, the place of management of the organization, the location of its permanent executive body, the location of the permanent representative office (if the works (services) were purchased through this permanent representative office), the place of residence of the individual. The provision of paragraphs. 4 p. 1 art. 148 of the Tax Code of the Russian Federation applies:
1) when transferring, granting patents, licenses, trademarks, copyrights or other similar rights;
2) in the provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification.
According to paragraph 1 of Art. 161 of the Tax Code of the Russian Federation when selling goods (works, services), the place of sale of which is the territory of the Russian Federation, by taxpayers - foreign persons who are not registered with the tax authorities as taxpayers, the tax base is defined as the amount of income from the sale of these goods (works, services), including tax.
The tax base is determined separately for each transaction for the sale of goods (works, services) on the territory of the Russian Federation, taking into account this Chapter.
In accordance with paragraph 4 of Art. 164 of the Tax Code of the Russian Federation, when VAT is withheld by tax agents cooperating with foreign suppliers and contractors, the tax rate is determined as a percentage tax rate 10 or 18% to the tax base taken as 100 and increased by the corresponding tax rate;
3) when providing consulting, legal, accounting, auditing, engineering, advertising, marketing services, information processing services, as well as when conducting research and development work.
Engineering services include engineering and consulting services for the preparation of the production process and sale of products (works, services), preparation for the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-project and design services (preparation of feasibility studies, design development and other similar services).
Information processing services include services for collecting and summarizing, systematizing information arrays and providing the user with the results of processing this information.
Marketing is entrepreneurial activity, which controls the promotion of goods and services from the producer to the consumer.
In addition, marketing refers to the activity of studying the current sales market.
There is no definition of the term "marketing services" in the legislation on taxes and fees.
According to paragraph 1 of Art. 11 of the Tax Code of the Russian Federation, the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the sense in which they are used in these branches of legislation, unless otherwise provided tax code RF.
In the All-Russian classifier of species economic activity OK 029-2001 (NACE Rev. 1) (hereinafter - OKVED), enacted by the Decree of the State Standard of Russia of November 6, 2001 N 454-st from January 1, 2003, the term "marketing services" is absent.
However, the above Classifier contains the concept of "market research", which is assigned to class 74 "Provision of other types of services", group 74.13, which includes subgroup 74.13.1 "Market research", in particular, the study of potential market opportunities, product acceptability, awareness of it and the purchasing habits of consumers in order to promote the product and develop new types of products, including statistical analysis results.
Market research may involve the following procedures:
determining the size and nature of the market; calculation of real and potential market capacity; analysis of factors influencing the development of the market;
accounting specific features analysis of the commodity and regional market; determining the degree of market saturation, etc.;
market segmentation and identification of types of consumers according to the main characteristics: age, gender, income, profession, social status, place of residence, an objective need for the proposed product, etc.; studies of the capacity of the trade and distribution (commodity-conducting) network serving this market; availability of retail and wholesale trade enterprises, availability of commercial warehouse and
auxiliary premises, etc.; analysis of external factors of market development.
Thus, according to the conclusions of the Federal Tax Service of Russia, in order to apply paragraphs. 4 p. 1 art. 148 of the Tax Code of the Russian Federation, marketing services performed under a service agreement may include services named in subgroup 74.13.1 of group 74.13 of class 74 “Provision of other types of services” OKVED (Letter of the Federal Tax Service of Russia dated February 20, 2006 N MM- 6-03/ [email protected]"On the procedure for applying subparagraph 4 of paragraph 1 of Article 148 of the Code").
Since January 1, 2015, the concept of “market research” has been assigned to code 73.20.1 “Market research”, included in group 73.20 “Market research and public opinion research” ( All-Russian classifier types of economic activity (OK 029-2014 (NACE Rev. 2) (approved by Order of Rosstandart dated January 31, 2014 N 14-st). This grouping includes:
a) study of the market and internal actual and potential opportunities for the production or intermediary activities of the company in order to analyze the structure and patterns of market dynamics and justify measures to more effectively adapt the production, technologies and structure of the company, as well as the products or services presented by the company to the market to demand and requirements end user;
b) study of public opinion on political, economic and social issues,
including statistical analysis of the information received;
4) when providing staff, if the staff works at the buyer's place of business (paragraph 6, clause 4, clause 1, article 148 of the Tax Code of the Russian Federation).
Note that, in accordance with federal law dated May 5, 2014 N 116-FZ from January 1, 2016
par. 6 pp. 4 p. 1 art. 148 of the Tax Code of the Russian Federation will be set out in new edition: "provision of labor of employees (staff) in case the employees work at the place of activity of the buyer of services;";
5) when leasing movable property, with the exception of land vehicles;
6) in the provision of services of an agent who, on behalf of the main participant in the contract, engages a person (organization or individual) to provide the services provided for by this subparagraph;
7) when transferring emission reduction units (rights to emission reduction units) received as part of the implementation of projects aimed at reducing anthropogenic emissions or increasing absorption by greenhouse gas sinks in accordance with Art. 6 of the Kyoto Protocol to the United Nations Framework Convention on Climate Change.
Transportation and (or) transportation services
In accordance with paragraphs. 4.1 p. 1 art. 148 of the Tax Code of the Russian Federation, the place of sale of transportation (transportation) services provided by Russian organizations is the territory of the Russian Federation in cases where transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (with the exception of services (works) directly related to the transportation and (or) transportation of goods placed under the customs procedure of customs transit when transporting goods from the place of arrival on the territory of the Russian Federation to the place of departure from the territory of the Russian Federation, and the services specified in clause 4.3 of clause 1 article 148 of the Tax Code of the Russian Federation), are (performed) by Russian organizations or individual entrepreneurs if the point of departure and (or) destination are located on the territory of the Russian Federation, or by foreign persons who are not registered with the tax authorities as taxpayers, in the event that the points of departure and destination are located on the territory of Russia of the Finnish Federation (with the exception of services for the carriage of passengers and baggage provided by foreign persons not through the permanent establishment of this foreign person).
The territory of the Russian Federation is also recognized as the place of supply of services if vehicles under a charter agreement involving transportation (transportation) on these vehicles are provided by Russian organizations and individual entrepreneurs and the point of departure or destination is on the territory of the Russian Federation. At the same time, aircraft, sea vessels and inland navigation vessels used for the transport of goods or passengers by water (sea, river), air transport are recognized as vehicles.
In pp. 4.2 p. 1 art. 148 of the Tax Code of the Russian Federation states that services (works) directly related to the transportation and transportation of goods placed under the customs regime of international customs transit (with the exception of the services specified in clause 4.3 of clause 1 of Article 148 of the Tax Code of the Russian Federation), when transporting goods from the places of arrival on the territory of the Russian Federation to the place of departure from the territory of the Russian Federation are considered implemented in Russia if they are provided (performed) by organizations or individual entrepreneurs whose place of business is recognized as the territory of the Russian Federation.
Please note that, on the basis of 4.1 and 4.2 paragraph 1 of Art. 148 of the Tax Code of the Russian Federation, the place of sale of transportation (transportation) services provided by Russian organizations is the territory of the Russian Federation in cases where the transportation of goods is carried out between points of departure and (or) destination located on the territory of the Russian Federation, or if the goods being transported are placed under the customs procedure of customs transit . In other cases, according to paragraphs. 5 paragraph 1.1 of Art. 148 of the Tax Code of the Russian Federation, the territory of the Russian Federation is not recognized as the place of sale of services for the transportation (transportation) of goods.
As regards pp. 4.3 p. 1 art. 148 of the Tax Code of the Russian Federation, then according to it, the Russian Federation is recognized as the place of sale of goods (works, services), if services for organizing the transportation of natural gas through pipelines through the territory of the Russian Federation are provided by Russian organizations.
Please note that from January 1, 2015, paragraph 1 of Art. 148 of the Tax Code of the Russian Federation is supplemented by a new subparagraph - paragraphs. 4.4 p. 1 art. 148 of the Tax Code of the Russian Federation (as amended by the Federal Law of November 29, 2014 N 382-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation"). According to the provisions of paragraphs. 4.4 p. 1 art. 148 of the Tax Code of the Russian Federation, the territory of the Russian Federation is recognized as the place of sale of works (services), if services for the transportation of goods by aircraft are provided by Russian air carriers - organizations or individual entrepreneurs and the point of departure and destination are outside the territory of the Russian Federation if, when transported on the territory of the Russian Federation Federation, an aircraft operated by the indicated carriers is landed and the place of arrival of goods on the territory of the Russian Federation coincides with the place of departure of goods from the territory of the Russian Federation.
In what cases the territory of the Russian Federation is not recognized as the place of sale of works or services
Clause 1.1 of Art. 148 of the Tax Code of the Russian Federation cites cases when the territory of the Russian Federation is not recognized as the place of sale of works (services). Let's list them.
1. Works (services) are directly related to real estate (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located outside the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and assembly, repair, restoration work, landscaping, rental services.
2. Works (services) are connected directly with movable property located outside the territory of the Russian Federation, as well as with aircraft, sea vessels and inland navigation vessels located outside the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair, maintenance.
3. Services are actually provided outside the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports.
4. The buyer of works (services) does not operate on the territory of the Russian Federation. This subparagraph applies when performing those types of work and services that are listed in paragraphs. 4 p. 1 art. 148 of the Tax Code of the Russian Federation.
5. Transportation (transportation) services and services (works) directly related to transportation, transportation, chartering are not listed in paragraphs. 4.1, 4.3 p. 1 art. 148 of the Tax Code of the Russian Federation.
In pp. 5 p. 1 art. 148 of the Tax Code of the Russian Federation states that works or services not mentioned in paragraphs. 1 - 4.1,
4.3 p. 1 art. 148 of the Tax Code of the Russian Federation (and from January 1, if these works (services) are not listed in paragraphs 1 - 4.1, 4.3, as well as paragraphs 4.4 of paragraph 1 of Article 148 of the Tax Code of the Russian Federation) are considered to be implemented on the territory of the Russian Federation if the activities of the organization or an individual entrepreneur who perform these works (provide these services) is carried out in Russia.
In this regard, it is interesting to consider the problem of taxation of leasing operations when a foreign company acts as a lessor. Federal Tax Service of Russia in the Letter dated May 17, 2005 N MM-6-03 / [email protected] reports the following on this matter.
It has been established that operations for the sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer property rights recognized as subject to VAT. In cases where the seller and buyer of works (services) are located in different states, one of which is the Russian Federation, the mechanism for determining the place of sale of works (services) is established by Art. 148 of the Tax Code of the Russian Federation.
According to paragraphs. 4 p. 1 art. 148 of the Tax Code of the Russian Federation, the place of the buyer's activities, the provision of the services listed in this subparagraph, is the territory of the Russian Federation, if he is actually present in Russia. The provision of this subparagraph also applies to the lease of movable property, with the exception of land vehicles. Thus, in the event that a foreign organization (lessor), which is not registered as a taxpayer with the tax authorities of the Russian Federation, transfers movable property (for example, an electric forklift, a stacker) that is not related to motor vehicles, into temporary possession and use according to leasing agreement of a Russian organization (lessee), then the territory of the Russian Federation is recognized as the place of sale of services under the leasing agreement. At the same time, the Russian organization has the duties of a tax agent.
In the event that land-based motor vehicles, the procedure for determining the place of sale of works (services) provided for in paragraphs. 5 p. 1 art. 148 of the Tax Code of the Russian Federation.
In such a situation, the territory of the Russian Federation will no longer be the place for the provision of leasing services. This means that the Russian lessee will not be obliged to withhold VAT from the amount of lease payments that he transfers to a foreign lessor.
And forwarding services provided by Russian organizations when organizing the transportation of goods across the territory of the Russian Federation are subject to value added tax in the generally established manner on the basis of clause 3 of Art. 164 of the Tax Code of the Russian Federation at a rate of 18%. Freight forwarding services provided by Russian organizations when organizing the transportation of goods outside the territory of the Russian Federation are not recognized as an object of taxation by value added tax in accordance with paragraphs. 5 paragraph 1.1 of Art. 148 of the Tax Code of the Russian Federation.
In accordance with paragraph 2.1 of Art. 148 of the Tax Code of the Russian Federation, the territory of the Russian Federation is recognized as the place of sale of works (services), if the performance of works, the provision of services are carried out for the purpose of geological study, exploration and production of hydrocarbon raw materials in subsoil plots located wholly or partially on the continental shelf and (or) in the exclusive economic zone Russian Federation. The provisions of this paragraph apply to the following types of work (services):
1) works (services) performed (rendered) within the boundaries of the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation or within the boundaries of the Russian part (Russian sector) of the bottom of the Caspian Sea, for regional geological study, geological study and exploration of marine deposits of hydrocarbon raw materials (including services for the geological study of the subsoil and the reproduction of the mineral resource base, services for geophysical research of wells, geological exploration and seismic surveys, exploration drilling, services for monitoring the state of the subsoil, services for aerial photography), the creation, bringing to the state readiness for use (operation), maintenance, repair, reconstruction, modernization, technical re-equipment, conservation, dismantling, liquidation (other capital works) of artificial islands, installations and structures, as well as other property located on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the bottom of the Caspian Sea, which is used (created for use) in activities related to the production of hydrocarbons at an offshore hydrocarbon field;
2) works (services) for the extraction of hydrocarbon raw materials, including the construction (drilling) of wells;
3) works (services) for the preparation (primary processing) of hydrocarbon raw materials;
4) works (services) for transportation and (or) transportation of hydrocarbon raw materials from points of departure located on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation, as well as works (services) directly related to such transportation and ( or) transportation performed (provided) by Russian and (or) foreign organizations.
If an organization or an individual entrepreneur performs (provides) several types of work (services) and the implementation of some works (services) is of an auxiliary nature in relation to the implementation of other works (services), the place of implementation of auxiliary works (services) is recognized as the place of implementation of the main works ( services).
It is worth remembering that the documents confirming the place of performance of work (rendering of services) are (clause 4 of article 148 of the Tax Code of the Russian Federation):
1) a contract concluded with foreign or Russian persons; 2) documents confirming the fact of performance of works (rendering of services).
1. For the purposes of this chapter, the territory of the Russian Federation is recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located on the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are directly related to movable property, aircraft, sea vessels and inland navigation vessels located on the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair and maintenance;
3) services are actually provided on the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
4) the buyer of works (services) operates on the territory of the Russian Federation.
The place of business of the buyer is the territory of the Russian Federation in the event that the buyer of the works (services) specified in this subparagraph is actually present on the territory of the Russian Federation on the basis of state registration of an organization or individual entrepreneur, and in its absence or in relation to branches and representative offices of the specified organization - on on the basis of the place specified in the constituent documents of the organization, the place of management of the organization, the location of its permanent executive body, the location of the permanent representative office (if works (services) were purchased through this permanent representative office), the place of residence of an individual, unless otherwise provided paragraph thirteen - seventeenth of this subparagraph. The provision of this subparagraph shall apply when:
transfer, grant of patents, licenses, trademarks, copyrights or other similar rights, except for the services specified in paragraph 1 of article 174.2 of this Code;
provision of services (performance of works) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification, with the exception of the services specified in paragraph 1 of article 174.2 of this Code;
provision of labor of employees (personnel) in the event that employees work at the place of activity of the buyer of services;
leasing of movable property, with the exception of leasing aircraft engines and other aviation technical property, if in accordance with the legislation of a foreign state, the territory of such a foreign state is recognized as the place of sale of such services, and leasing of ground vehicles;
provision of the services of an agent who, on behalf of the main party to the contract, engages a person (organization or individual) to provide the services provided for in this subparagraph;
transfer of emission reduction units (rights to emission reduction units) received as part of the implementation of projects aimed at reducing anthropogenic emissions or increasing removals by sinks of greenhouse gases in accordance with article 6 the Kyoto Protocol to the United Nations Framework Convention on Climate Change;
With respect to an individual who is not an individual entrepreneur purchasing the services specified in paragraph 1 of article 174.2 of this Code, the territory of the Russian Federation is recognized as the place of business of the buyer if at least one of the following conditions is met:
the buyer's place of residence is the Russian Federation;
the location of the bank in which the account is opened, used by the buyer to pay for services, or the electronic money operator through which the buyer pays for services - on the territory of the Russian Federation;
the buyer's network address used when purchasing services is registered in the Russian Federation;
the international country code of the telephone number used to purchase or pay for services is assigned to the Russian Federation.
If, when providing individuals who are not individual entrepreneurs, the services specified in paragraph 1 of article 174.2 of this Code, the territory of the Russian Federation is recognized as the place of the buyer's activity, and at the same time, in accordance with the legislation of a foreign state in which the place of provision of these services is determined at the place of the buyer's activity, the territory of such a foreign state is recognized as the place of the said buyer's activity, the seller has the right to determine the place of implementation the buyer's activities independently;
4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (with the exception of services (works) directly related to the transportation and (or) transportation of goods placed under the customs procedure customs transit when transporting goods from the place of arrival on the territory of the Russian Federation to the place of departure from the territory of the Russian Federation, and the services specified in subparagraph 4.3 of this paragraph) are (performed) by Russian organizations or individual entrepreneurs if the point of departure and (or) destination are located on the territory of the Russian Federation, or by foreign persons who are not registered with the tax authorities as taxpayers, if points of departure and destination are located on the territory of the Russian Federation (with the exception of passenger and baggage transportation services provided by foreign persons not through the permanent representative office of this foreign person).
The territory of the Russian Federation is also recognized as the place of sale of services, if the vehicles under the contract chartering, involving transportation (transportation) on these vehicles, are provided by Russian organizations and individual entrepreneurs and the point of departure and (or) destination are located on the territory of the Russian Federation. At the same time, aircraft, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river), air transport are recognized as vehicles.
The territory of the Russian Federation is also recognized as the place of sale of services for the transportation of natural gas by pipeline transport in cases stipulated by international treaties of the Russian Federation;
4.2) services (works) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit (except for the services specified in subparagraph 4.3 of this paragraph) when transporting goods from the place of arrival on the territory of the Russian Federation to the place of departure from the territory of the Russian Federation, they are (performed) by organizations or individual entrepreneurs whose place of business is recognized as the territory of the Russian Federation;
4.3) services for organizing the transportation of natural gas through pipelines through the territory of the Russian Federation are provided by Russian organizations;
4.4) services for the carriage of goods by aircraft are provided by Russian air carriers - organizations or individual entrepreneurs and the point of departure and destination are outside the territory of the Russian Federation in the event that during transportation in the territory of the Russian Federation an aircraft operated by the indicated carriers is landed and the place of arrival of goods on the territory of the Russian Federation coincides with the place of departure of goods from the territory of the Russian Federation;
5) the activities of an organization or an individual entrepreneur that perform work (render services) are carried out on the territory of the Russian Federation (in terms of performing types of work (rendering types of services) not provided for subparagraphs 1 - 4.1, 4.4 of this paragraph).
1.1. Unless otherwise provided paragraph 2.1 of this article, for the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of sale of works (services) if:
1) works (services) are directly related to immovable property (with the exception of aircraft, sea and inland navigation vessels, as well as space objects) located outside the territory of the Russian Federation. Such works (services), in particular, include construction, installation, construction and installation, repair, restoration work, landscaping, rental services;
2) works (services) are connected directly with movable property located outside the territory of the Russian Federation, as well as with aircraft, sea vessels and inland navigation vessels located outside the territory of the Russian Federation. Such works (services) include, in particular, installation, assembly, processing, processing, repair, maintenance;
3) services are actually provided outside the territory of the Russian Federation in the field of culture, art, education (training), physical culture, tourism, recreation and sports;
