1. For the purposes of this chapter, the place of implementation of works (services) is the territory of the Russian Federation if:

1) works (services) are directly related to real estate (with the exception of aircraft, sea vessels 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 work, 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 activity of the buyer is considered to be the territory of the Russian Federation in the event of the actual presence of the buyer of the works (services) specified in this subparagraph on the territory of the Russian Federation on the basis of state registration of the 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 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 the works (services) were acquired through this permanent representative office), place of residence of an individual. The provisions of this subparagraph apply when:

transfer, grant of patents, licenses, brands, copyright or other similar rights;

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;

provision of consulting, legal, accounting, auditing, engineering, advertising, marketing services, information processing services, as well as during research and development work. Engineering services include engineering and consulting services for preparing the production process and selling products (works, services), preparing the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-design and design services (preparation of feasibility studies, design developments and other similar services). Information processing services include services for collecting and summarizing, systematizing information arrays and making the results of processing this information available to the user;

provision of personnel, if the personnel works at the buyer’s place of business;

leasing of movable property, with the exception of land vehicles;

provision of services of an agent who engages on behalf of the main party to the contract a person (organization or individual) For provision of services provided for by this subparagraph;

paragraphs nine - ten are no longer valid;

transfer of emission reduction units (rights to emission reduction units) obtained as part of the implementation of projects aimed at reducing anthropogenic emissions or increasing the removal of greenhouse gases by sinks in accordance with Article 6 of the Kyoto Protocol to the United Nations Framework Convention on Climate Change;

4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (except for 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 subclause 4.3 of this clause) are provided (performed) Russian organizations or individual entrepreneurs if the point of departure and (or) destination are located on the territory of the Russian Federation, or foreign persons not registered with tax authorities as taxpayers, if the points of departure and destination are located on the territory of the Russian Federation (with the exception of services for the transportation of passengers and luggage provided by foreign persons not through the permanent representative office of this foreign person).

The place of sale of services is also recognized as the territory of the Russian Federation 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 vehicles aircraft, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river) and air transport are recognized;

4.2) services (work) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit (except for the services specified in subclause 4.3 of this clause) 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 , are provided (performed) by organizations or individual entrepreneurs whose place of business is recognized as the territory of the Russian Federation;

4.3) services for organizing transportation by pipeline transport natural gas on the territory of the Russian Federation they turn out to be Russian organizations;

4.4) 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, during transportation on the territory of the Russian Federation, an aircraft operated by these carriers lands and the place of arrival of goods is at 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 individual entrepreneur that performs work (provide services) is carried out on the territory of the Russian Federation (in terms of performing types of work (providing types of services) not provided for in subparagraphs 1 - 4.1, 4.4 of this paragraph).

1.1. Unless otherwise provided by paragraph 2.1 of this article, for the purposes of this chapter the place of implementation of work (services) is not recognized as the territory of the Russian Federation if:

1) works (services) are directly related to real estate (with the exception of aircraft, sea vessels 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 work, rental services;

2) works (services) are directly related to movable property located outside the territory of the Russian Federation, as well as to 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. The provisions of this subparagraph apply when performing those types of work and services that are listed in subparagraph 4 of paragraph 1 of this article;

5) transportation services (transportation) and services (work) 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 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 considered to be the territory of the Russian Federation in the event of the actual presence of this organization or individual entrepreneur on the territory of the Russian Federation on the basis of state registration, and in its absence or in relation to branches and representative offices of the specified organization - on the basis of the place specified 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) provided) provided through this permanent establishment) or the place of residence of the individual entrepreneur.

For the purposes of this chapter, the place of activity of an organization or individual entrepreneur that provides for use aircraft, sea vessels or inland navigation vessels under a lease (time charter) agreement with a crew is not recognized as the territory of the Russian Federation if these vessels are used outside the territory of the Russian Federation. Federation for the extraction (catch) of aquatic biological resources and (or) scientific research purposes or transportation between points located outside the territory of the Russian Federation.

2.1. For the purposes of this chapter, the place of implementation of work (services) is recognized as the territory of the Russian Federation, if the performance of work, provision of services is carried out for the purpose of geological study, exploration and production of hydrocarbons in subsoil areas 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 works (services):

1) work (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 Caspian Sea bottom, for regional geological study, geological study and marine exploration hydrocarbon deposits (including services for geological study of subsoil and reproduction of the mineral resource base, services for geophysical exploration of wells, geological exploration and seismic surveys, exploration drilling, services for monitoring the condition of subsoil, services for aerial photography), creation, bringing to condition 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 in an offshore hydrocarbon deposit;

2) work (services) for the extraction of hydrocarbons, including the construction (drilling) of wells;

3) work (services) for the preparation (primary processing) of hydrocarbon raw materials;

4) work (services) for the 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 work (services) directly related to such transportation and ( or) transportation performed (provided) by Russian and (or) foreign organizations.

3. If an organization or individual entrepreneur performs (provides) several types of work (services) and the implementation of some works (services) is auxiliary in 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 (provision of services) are:

1) a contract concluded with foreign or Russian persons;

2) documents confirming the fact of performance of work (provision of services).

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Article 148 of the Tax Code of the Russian Federation. Place of implementation of works (services)

1. For the purposes of this chapter, the place of implementation of works (services) is the territory of the Russian Federation if:

1) works (services) are directly related to real estate (with the exception of aircraft, sea vessels 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 work, 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 activity of the buyer is considered to be the territory of the Russian Federation in the event of the actual presence of the buyer of the works (services) specified in this subparagraph 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 based on 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 thirteenth paragraphs - seventeenth of this subparagraph. The provisions of this subparagraph apply when:

transfer, grant of patents, licenses, trademarks, copyrights or other similar rights, with the exception of the services specified in paragraph 1 of article 174.2 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 this Code;

provision of labor for workers (personnel) if the workers work at the place of business of the buyer of services;

leasing of movable property, with the exception of leasing of aircraft engines and other aviation technical property, if in accordance with the legislation of a foreign state, the place of sale of such services is recognized as the territory of such a foreign state, and leasing of ground vehicles;

provision of services of an agent who engages, on behalf of the main party to the contract, a person (organization or individual) to provide the services provided for in this subclause;

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 the absorption of greenhouse gases by sinks in accordance with Article 6 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 buyer’s place of business is recognized as the territory of the Russian Federation 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 used by the buyer to pay for services is opened, or the electronic money operator through which the buyer pays for services, is 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 to individuals who are not individual entrepreneurs the services specified in paragraph 1 of article 174.2 of this Code, the place of business of the buyer is recognized as 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 business of the buyer, the place of business of the said buyer is recognized as the territory of such a foreign state, the seller has the right to determine the place of business the buyer's activities independently;

4.1) transportation and (or) transportation services, as well as services (works) directly related to transportation and (or) transportation (except for 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 services specified in subclause 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 services for the transportation of passengers and baggage 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, which involves 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. In this case, vehicles are recognized as aircraft, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river) and air transport.

The place of sale of services for the transportation of natural gas by pipeline is also recognized as the territory of the Russian Federation in cases provided for by international treaties of the Russian Federation;

4.2) services (work) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit (except for the services specified in subclause 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 (carried out) 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 by pipeline across the territory of the Russian Federation are provided by Russian organizations;

4.4) 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, during transportation on the territory of the Russian Federation, an aircraft operated by these carriers lands and the place of arrival of goods is at 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 individual entrepreneur that performs work (provide services) are carried out on the territory of the Russian Federation (in terms of performing types of work (providing types of services) not provided for subparagraphs 1 - 4.1, 4.4 of this paragraph).

1.1. Unless otherwise provided 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 implementation of works (services) if:

1) works (services) are directly related to real estate (with the exception of aircraft, sea vessels 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 work, rental services;

2) works (services) are directly related to movable property located outside the territory of the Russian Federation, as well as to 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;

The place of sale of goods is recognized as the territory of Russia if at least one of two conditions is met: The goods are located on the territory of Russia and are not shipped or transported; The goods at the time of shipment and transportation are located in Russia.

Organizations and individual entrepreneurs on OSNO are recognized as VAT payers and must charge this tax when performing 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 based on the provisions of Art. 147, 148 Tax Code of the Russian Federation.

Place of sale of goods

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):

1. The goods are located on the territory of Russia (in other territories under Russian jurisdiction), are not shipped or transported;
2. The goods at the time of shipment and transportation are located in Russia (in other territories under Russian jurisdiction).

It should be noted that there is an exception to this rule. Thus, the place of sale of hydrocarbon raw materials extracted from an offshore field and its processed products (stable condensate, liquefied natural gas, wide fraction of light hydrocarbons) is recognized as the territory of Russia if one of the specified conditions is met (clause 2 of Article 147 of the Tax Code of the Russian Federation):

1. The goods are located on the Russian continental shelf and (or) in the Russian exclusive economic zone or in the Russian sector of the Caspian Sea and are not shipped or transported;
2. At the time of the start of shipment and transportation, the goods are located on the Russian continental shelf and (or) in the Russian exclusive economic zone or in the Russian sector of the Caspian Sea.

Important

The place of sale of goods is confirmed by any documents that are at the disposal of the organization and certify 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 the specified conditions are not met, the goods are not considered sold in Russia. This means there is no need to pay VAT.

Place of implementation of works (services)

IN general case It is recognized that work and services are performed (provided) on the territory of Russia if they are performed (provided) by a Russian organization, individual entrepreneur registered (residing) in Russia or a representative office of a foreign organization located in Russia (subclause 5, paragraph 1, article 148 of the Tax Code of the Russian Federation ).

However, there are exceptions to this rule:

1. In relation to works (services) related to movable and immovable property, the place of their implementation is the location of the property (subclauses 1, 2, clause 1 of Article 148 of the Tax Code of the Russian Federation).
2. In relation to the works (services) listed in subparagraph. 4 paragraphs 1 art. 148 of the Tax Code of the Russian Federation, the place of sale is considered to be the location of the buyer.
3. In relation to services in the field of culture, art, education, physical culture, tourism, recreation and sports, the place of sale is considered to be the place of actual provision of services (subclause 3, clause 1, article 148 of the Tax Code of the Russian Federation).
4. In relation to auxiliary works (services), the place of sale is considered to be the place of sale of the main works (services) (clause 3 of Article 148 of the Tax Code of the Russian Federation).

FYI

The services listed in sub. 4 paragraphs 1 art. 148 of the Tax Code of the Russian Federation, for example, include:

• assignment of patents, licenses, trademarks, copyrights or other similar rights;
• development of computer programs and databases;
• provision of consulting, accounting, auditing, legal, engineering, advertising, marketing and information processing services;
• leasing of personnel;
• leasing of movable property, except land vehicles.

Important

The place of implementation of work (services) is confirmed by an agreement concluded with a counterparty (foreign or Russian organization) and documents confirming the fact of performance of work (rendering services).

Article 148. Place of implementation of works (services)

• checked today
• code dated January 28, 2020
• entered into force on 01/01/2001

There are no new articles that have not entered into force.

Compare with the edition of the article dated 01/01/2018 01/01/2017 01/01/2016 01/01/2015 10/01/2014 01/01/2014 10/01/2011 01/04/2011 01/23/2006 06/01/2002 01. 01.2001

For the purposes of this chapter, the place of implementation of works (services) is the territory of the Russian Federation if:

• 1) works (services) are directly related to real estate (with the exception of aircraft, sea vessels 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 work, 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 activity of the buyer is considered to be the territory of the Russian Federation in the event of the actual presence of the buyer of the works (services) specified in this subparagraph 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 in paragraphs thirteen - the seventeenth of this subparagraph. The provisions of this subparagraph apply when:

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 buyer’s place of business is recognized as the territory of the Russian Federation 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 used by the buyer to pay for services is opened, or the electronic money operator through which the buyer pays for services is 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 paragraph 1 of Article 174.2 of this Code, the buyer’s place of business is recognized as 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 implementation activities of the buyer, the place of activity of the specified buyer is recognized as 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 (except for 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 subclause 4.3 of this clause) 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 services for the transportation of passengers and luggage provided by foreign persons not through the permanent representative office of that foreign person).

The place of sale of services is also recognized as the territory of the Russian Federation if vehicles under a charter agreement, which involves 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. In this case, vehicles are recognized as aircraft, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river) and air transport.

The place of sale of services for the transportation of natural gas by pipeline is also recognized as the territory of the Russian Federation in cases provided for by international treaties of the Russian Federation;

4.2) services (work) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit (except for the services specified in subclause 4.3 of this clause) 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 , turn out to be (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 by pipeline across the territory of the Russian Federation are provided by Russian organizations;

4.4) 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, during transportation on the territory of the Russian Federation, an aircraft operated by these carriers lands and the place of arrival of goods is at 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 individual entrepreneur that performs work (provide services) is carried out on the territory of the Russian Federation (in terms of performing types of work (providing types of services) not provided for in subparagraphs 1 - 4.1, 4.4 of this paragraph).

Unless otherwise provided by 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 implementation of work (services) if:

• 1) works (services) are directly related to real estate (with the exception of aircraft, sea vessels 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 work, rental services;
• 2) works (services) are directly related to movable property located outside the territory of the Russian Federation, as well as to 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. The provisions of this subparagraph apply when performing those types of work and services that are listed in subparagraph 4 of paragraph 1 of this article;
• 5) transportation services (transportation) and services (work) directly related to transportation, transportation, chartering are not listed in subparagraphs 4.1 - 4.3 of paragraph 1 of this article.

The place of activity of an organization or 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 considered to be the territory of the Russian Federation in the event of the actual presence of this organization or individual entrepreneur on the territory of the Russian Federation on the basis of 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 are provided) provided through this permanent establishment) or the place of residence of the individual entrepreneur.

For the purposes of this chapter, the place of activity of an organization or individual entrepreneur that provides for use aircraft, sea vessels or inland navigation vessels under a lease (time charter) agreement with a crew is not recognized as the territory of the Russian Federation, if these vessels are used outside the territory of the Russian Federation. Federation for the extraction (catch) of aquatic biological resources and (or) scientific research purposes or transportation between points located outside the territory of the Russian Federation.

For the purposes of this chapter, the place of implementation of work (services) is recognized as the territory of the Russian Federation, if the performance of work, provision of services is carried out for the purpose of geological study, exploration and production of hydrocarbons in subsoil areas 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) work (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 Caspian Sea bottom, for regional geological study, geological study and marine exploration hydrocarbon deposits (including services for geological study of subsoil and reproduction of the mineral resource base, services for geophysical exploration of wells, geological exploration and seismic surveys, exploration drilling, services for monitoring the condition of subsoil, services for aerial photography), creation, bringing to condition 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 in an offshore hydrocarbon deposit;
• 2) work (services) for the extraction of hydrocarbons, including the construction (drilling) of wells;
• 3) work (services) for the preparation (primary processing) of hydrocarbon raw materials;
• 4) work (services) for the 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 work (services) directly related to such transportation and ( or) transportation performed (provided) by Russian and (or) foreign organizations.

If an organization or 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 the auxiliary work (services) is recognized as the place of implementation of the main work (services).

Documents confirming the place of performance of work (provision 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 work (provision of services).

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 to seventeen of subparagraph 4 of paragraph 1 of this article, on the basis of which the buyer’s place of business is recognized as the territory of the Russian Federation Federation, as well as the cost of these services.

Article 148 of the Tax Code of the Russian Federation. Place of implementation of works (services)

1. For the purposes of this chapter, the place of implementation of works (services) is the territory of the Russian Federation if:

1) works (services) are directly related to “real estate” (with the exception of aircraft, sea vessels 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 work, 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;
(clause 2 as amended by the Federal “law” dated July 22, 2005 N 119-FZ)

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;
(as amended by Federal Laws dated May 29, 2002 “N 57-FZ”, dated July 22, 2005 “N 119-FZ”)

4) the buyer of works (services) operates on the territory of the Russian Federation.
(as amended by the Federal “law” dated December 29, 2000 N 166-FZ)

The place of activity of the buyer is considered to be the territory of the Russian Federation in the event of the actual presence of the buyer of the works (services) specified in this subparagraph on the territory of the Russian Federation on the basis of state registration of an organization or individual entrepreneur, and in its absence - on the basis of the place specified in the “constituent documents” “an organization, the place of management of the organization, the location of its permanent executive body, the location of a permanent representative office (if work (services) are provided through this permanent representative office), “the place of residence of an individual.” The provisions of this subparagraph apply when:

transfer, grant of patents, licenses, trademarks, copyrights or other similar rights;

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;
(paragraph introduced by Federal “law” dated July 22, 2005 N 119-FZ)

provision of consulting, legal, accounting, engineering, advertising, marketing services, information processing services, as well as during research and development work. Engineering services include engineering and consulting services for preparing the production process and selling products (works, services), preparing the construction and operation of industrial, infrastructure, agricultural and other facilities, pre-design and design services (preparation of feasibility studies, design developments and other similar services). Information processing services include services for collecting and summarizing, systematizing information arrays and making the results of processing this information available to the user;
(as amended by Federal Laws dated December 29, 2000 “N 166-FZ”, dated May 29, 2002 “N 57-FZ”, dated July 22, 2005 “N 119-FZ”)

provision of personnel, if the personnel works at the buyer’s place of business;
(as amended by Federal Laws dated December 29, 2000 “N 166-FZ”, dated May 29, 2002 “N 57-FZ”)

leasing of movable property, with the exception of land vehicles;

provision of services of an “agent” who engages, on behalf of the main party to the contract, a person (organization or individual) to provide the services provided for in this subclause;
(as amended by the Federal “law” dated May 29, 2002 N 57-FZ)

paragraphs nine and ten are no longer valid. - Federal “law” dated July 22, 2005 N 119-FZ;

Federal “law” dated July 19, 2011 N 245-FZ, paragraph one of subparagraph 4.1 of paragraph 1 of Article 148 is set out in a new wording, the effect of which, in part, “applies” to legal relations that arose from January 1, 2011. See the text of the first paragraph of “subclause 4.1” as amended by the said Law.

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 customs " customs transit procedure" when transporting foreign goods from the customs authority at the place of arrival on the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation), are (performed) by Russian organizations or individual entrepreneurs if the point of departure and (or) point destinations are located on the territory of the Russian Federation.
(as amended by the Federal “law” dated November 27, 2010 N 306-FZ)

The place of sale of services is also recognized as the territory of the Russian Federation if vehicles under a “chartering” 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. In this case, vehicles are recognized as aircraft, sea vessels and inland navigation vessels used for the transportation of goods and (or) passengers by water (sea, river) and air transport;
(Clause 4.1 introduced by Federal “law” dated July 22, 2005 N 119-FZ)

Federal “law” dated July 19, 2011 N 245-FZ, subparagraph 4.2 of paragraph 1 of Article 148 is set out in a new wording, the effect of which “extends” to legal relations that arose from January 1, 2011. See the text of “subclause 4.2” as amended by the said Law.

4.2) services (work) directly related to the transportation and transportation of goods placed under the customs procedure of customs transit when transporting foreign goods from the customs authority at the place of arrival on the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation are provided (performed) organizations or individual entrepreneurs whose place of business is recognized as the territory of the Russian Federation;
(Clause 4.2 was introduced by Federal “law” dated July 22, 2005 N 119-FZ, as amended by Federal “law” dated November 27, 2010 N 306-FZ)

Federal “law” dated July 19, 2011 N 245-FZ, paragraph 1 of Article 148 is supplemented with subparagraph 4.3, the effect of which “extends” to legal relations that arose from January 1, 2011.

Federal “law” dated July 19, 2011 N 245-FZ introduced changes to subparagraph 5 of paragraph 1 of Article 148, the effect of which “extends” to legal relations that arose from January 1, 2011. See the text of “subparagraph 5”, taking into account these changes.

5) the activities of an organization or individual entrepreneur that performs work (provide services) is carried out on the territory of the Russian Federation (in terms of performing types of work (providing types of services) not provided for in “subparagraphs 1” - “4.1” of this paragraph).
(as amended by Federal Laws dated December 29, 2000 “N 166-FZ”, dated July 22, 2005 “N 119-FZ”)

1.1. For the purposes of this chapter, the territory of the Russian Federation is not recognized as the place of implementation of works (services) if:

1) works (services) are directly related to “real estate” (with the exception of aircraft, sea vessels 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 work, rental services;

2) works (services) are directly related to “movable property” located outside the territory of the Russian Federation, as well as to 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. The provisions of this subparagraph apply when performing those types of work and services that are listed in “subparagraph 4 of paragraph 1” of this article;
Federal “law” dated July 19, 2011 N 245-FZ introduced changes to subparagraph 5 of paragraph 1.1 of Article 148, the effect of which “extends” to legal relations that arose from January 1, 2011. See the text of “subparagraph 5”, taking into account these changes.
5) transportation services (transportation) and services (work) directly related to transportation, transportation, chartering are not listed in “subparagraphs 4.1” and “4.2 of paragraph 1” of this article.
(clause 1.1 introduced by Federal “law” dated July 22, 2005 N 119-FZ)

2. The place of activity of an organization or 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 considered to be the territory of the Russian Federation in the event of the actual presence of this organization or individual entrepreneur on the territory of the Russian Federation. Federation on the basis of state registration, and in its absence - on the basis of the place specified 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 are provided) provided through this is a permanent establishment) or the place of residence of an individual entrepreneur.
(as amended by the Federal “law” dated July 22, 2005 N 119-FZ)