

If the Swiss company is going to operate in Russia for no more than 12 months then it does not have to register with Russian tax authorities because of this as long as it can confirm that it is registered in Switzerland in accordance with the established procedure. Confirmation of registration in another country can be provided in free form that the document must unequivocally state that during the period that the company provides services in Russia it remains a permanent resident of Switzerland. The document must be certified by the director of the Federal Tax Directorate of Switzerland or by his/her authorised representative. In this case VAT on the amounts paid by the Russian organisation to the Swiss contractor must be deducted and paid by the Russian company each time it makes payment to the Swiss contractor.
If the Swiss company opens an account with a Russian bank it has to register with the Russian tax authorities.
Prepared by experts of the GARANT Legal Consulting Service
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