The first step related to opening an online business in Russia is to register a company with the Companies Registrar, followed by the registration of a domain name and the creation of a website. From 2017 the place of rendering digital services for VAT purposes was considered as the place where consumer is localised. For electronically supplied services to consumers in Russia foreign suppliers were thus obliged to pay VAT in Russia, but until 01.01.2019 Russian recipient companies were considered as tax agents for foreign suppliers. As from 01.01.2019 this provision has been repealed and foreign suppliers are mandated to file tax returns and pay VAT in their interactions with Russian companies. For the purposes of payment the VAT foreign suppliers are required to register as taxpayers in Russia. See RF Tax Code Part 2, Налоговый кодекс Российской Федерации часть 2, adopted on 26.07.2007, last amended on 02.07.2021, article 174.2, http://pravo.gov.ru/proxy/ips/?docbody=&nd=102067058