The greatest risks arise in three typical payment schemes. The first is payment through an intermediary. If the intermediary only organizes the transfer or acts on behalf of the customer, the duty of the tax agent remains with the Russian company-buyer. When an intermediary works under a contract with a foreign supplier and participates in the calculations independently, he can become a tax agent himself.
The second scheme is a purchase through a Russian reseller. If the reseller actually only issues an invoice and makes a payment, and the customer remains the direct buyer of the foreign service, the duties of the tax agent pass to the latter.
The third is the payment of subscriptions by employees from personal or corporate cards with subsequent reimbursement of expenses. Reimbursement of expenses to an employee by itself does not relieve the company of possible VAT obligations. The absence of a contract and a complete set of primary documents further complicates cost accounting.
Companies on the USN are not automatically protected. VAT exemption for own transactions does not exclude the duties of a tax agent when purchasing foreign electronic services. Businesses applying special rates of 5% or 7% are not eligible to deduct the entrance tax.
There is also a safe alternative. If a company acquires the rights to domestic software from the Unified Register of Russian Software, within which foreign AI models are available, the license fee may be exempt from VAT if the necessary conditions are met.
GPTunneL's financial unit specialists recommend determining four parameters before paying for any foreign AI service: who is the buyer, on whose behalf the intermediary is working, who is responsible for paying VAT, and which documents the accounting department will receive.
Starting in 2026, the basic VAT rate is 22%. A company that was supposed to withhold and transfer tax when purchasing a foreign electronic service, but did not do so, will receive additional taxes and penalties, as well as a fine under Article 123 of the Tax Code of the Russian Federation — 20% of the amount that should have been withheld or transferred. The larger the subscription and the longer the violation goes unnoticed, the higher the total amount of claims.