In brief Russian B2B purchasers should self-assess and pay to the Russian budget VAT on electronically supplied services (ESS) purchased from foreign vendors.  This is an official recommendation of the Federal Tax Service of Russia (FTS).1 In detail Under the current Russian VAT regime on B2B ESS, foreign ESS vendors must collect and directly pay VAT to the Russian budget. The FTS recommendations appear to allow facilitating the VAT payment in cases when making a…