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Place of performance of works (services)

13 October 2026, 19:00

The place of performance of works (services) is deemed to be: a) the location of the real estate, if the works (services) are directly related to this property; b) the actual place of performance of the works (services), if they are related to movable property; c) the actual place of performance of services, if they are provided in the field of culture, art, education, physical culture or sports, or in any other similar field of activity; d) the actual place of performance of transportation (taking into account the covered distance), if the works (services) are related to these transports. In this case, the place of performance of such works (services) is deemed to be the Russian Federation, if more than half of the total covered distance falls within its territory; e) the place of economic activity of the service buyer, if the buyer of these services has a location in one country, and the seller - in another. The provisions of this subpoint apply to the following services: transfer of ownership or assignment of patents, licenses, trademarks, copyrights or other similar rights; consulting, legal, accounting, engineering, advertising, as well as information processing and other similar services; provision of personnel; leasing of movable property (excluding transport vehicles of transport enterprises); an agent who, on behalf of the main contracting party, engages a person (enterprise or individual) to perform services provided for by this subpoint; e) the place where the economic activity of the enterprise or individual performing these works (providing these services) is carried out, unless this contradicts at least one of subpoints "a" to "d" of this paragraph. If the performance of works (services) has an auxiliary nature in relation to the performance of other (main) goods (works, services), the place of such auxiliary performance is deemed to be the place of performance of main goods (works, services)¹.

Federal Law No. 25-FZ dated April 1, 1996, "On Amendments and Additions to the Law of the Russian Federation 'On Value Added Tax,' as amended on April 1, 1996, Article 1, paragraph 3 // Official Gazette of the Russian Federation. 1996. No. 14. Article 1399. ↩

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