International tax, legal & operational advisory · Moscow · Dubai
EN中文TR Telegram ⟡ Client login
taxwell.
Your situation
Expertise +
Tax & compliance

CIT, VAT and withholding tax — filed right, and defended when the FTS asks.

  • CIT 25%
  • Treaties suspended
  • Audit defence
Full service →
Company registration

LLC, branch or representative office — registered and operational.

  • LLC in 3–5 days
  • Operational in 6–8 wks
  • 100% foreign-owned
Full service →
Transfer pricing

TP documentation, benchmarking and FTS audit defence.

  • Local file
  • Benchmarking
  • TP notification
Full service →
Legal & corporate

Corporate, commercial and regulatory legal support.

  • Contracts
  • Regulatory
  • Disputes
Full service →
VAT compliance

Russian VAT for foreign companies — registration, returns and digital services.

  • VAT 22%
  • Digital services
  • Reverse charge
Full service →
Payroll & HR

Monthly payroll, NDFL and contributions — run properly, reported in English.

  • +30% employer cost
  • HQS exempt
  • Paid twice monthly
Full service →
Employment law

Contracts, dismissals, inspections and labour disputes.

  • Not at-will
  • Documentary compliance
  • Dismissal procedure
Full service →
NDFL agent duties

Foreign employers paying for work done through Russian systems.

  • In force since 2025
  • Register before first payment
  • Five-band scale
Full service →
Accounting (RAS)

RAS bookkeeping, statutory reporting and the numbers head office can use.

  • Dividends = RAS profit
  • 1C statutory
  • IFRS recon
Full service →
Immigration · HQS

HQS work permits and mobility for foreign executives.

  • HQS permits
  • Work visas
  • Registration
Full service →
Customs

Classification, customs value and clearance for foreign importers.

  • Duty 5–15%
  • Import VAT 22%
  • Related-party value
Full service →
Personal data · 152-FZ

Roskomnadzor registration, localisation and the 24-hour breach rule.

  • Register or be fined
  • Localisation architecture
  • 24h incident rule
Full service →
Exit & liquidation

Winding down, selling or restructuring a Russian entity.

  • Sub-Commission approval
  • Tax audit on liquidation
  • Getting the cash out
Full service →
Russian real estate

Buying, holding, letting and selling property — individuals and companies.

  • Property tax annually
  • Exempt after holding period
  • Currency control on exit
Full service →
— For individuals personal tax · residency · CFC →
Customers Book a call
Insights / Payroll, HR & immigration
HR & immigration · 5 min

Bringing foreign technicians and installation crews to Russia

Sending technicians to Russia for an installation is a scheduling problem with a legal edge — the wrong immigration route means a permit gap, and a job that runs long can create a permanent establishment. Both are avoidable with planning.

TW
TaxWell & Partners
Tax & legal advisers · reviewed for 2026 rules
5 min read
A short job

May fit an exemption or a simplified route — but the immigration path has to match the duration and nature of the work, or the crew is stuck at the consulate.

A longer job

Can cross into a permanent establishment and a fuller payroll obligation — a few weeks and a few months are treated very differently.

route
matched to duration
permit
before travel dates
PE
the risk on long jobs

Foreign equipment suppliers, EPC contractors and service companies regularly need to send technicians, installation engineers and commissioning specialists to Russia for project work. The immigration and tax framework for this category is materially different from standard employment — and more favourable in several respects. There is a dedicated visa category that bypasses the standard work permit quota, specific rules govern when short-term project work creates Russian tax obligations, and the permanent establishment risk from longer site presences is one of the most commonly overlooked issues in cross-border project work. This guide covers the full picture for 2026.

01

Three situations, three different frameworks

The right approach depends on the duration and nature of the work:

02

The service/installation visa route: the most underused option

Under Article 13(4) of Federal Law No. 115-FZ, certain categories of foreign nationals are exempt from the standard work permit requirement — including:

Installation engineers and service technicians employed by a foreign manufacturer, coming to Russia to install, commission, service or provide warranty maintenance on equipment supplied under a contract with a Russian counterparty;

Specialists performing commissioning (пусконаладочные работы) or post-sale technical support on equipment they supplied.

No work permit required: the technician does not obtain a Russian work permit. No quota is consumed.

No Russian employer: the technician remains employed by the foreign company. The Russian host entity is the company that purchased the equipment or contracted the service — not the employer.

Required: a business visa with the purpose "монтажные работы" (installation work) or "техническое обслуживание" (technical maintenance), obtained via an invitation from the Russian host company. The Russian company must have a signed contract with the foreign supplier covering the specific equipment or service.

Duration: the visa is issued for the duration of the contract, typically up to 1 year, with multi-entry permissions. Extensions are possible.

For a foreign equipment supplier or service company that does not have and does not plan to open a Russian LLC, the service visa route is often the most practical option. The Russian customer issues the invitation; the foreign technician arrives, performs the work, and leaves — no Russian HR infrastructure required on the supplier's side.

03

The contract requirement

The service visa route works only where there is a genuine supply or service contract between the foreign company and the Russian host. The invitation must be issued by the Russian counterparty to the contract — not by an unrelated Russian entity. The contract should specifically contemplate the technical work the incoming specialists will perform (installation, commissioning, warranty service, technical maintenance). Generic "consulting" contracts do not qualify; equipment supply + installation/service contracts do.

Sending technical staff to a Russian site?

Pick your situation — we'll tell you the route:

We need engineers on site for a few weeks →Our installation runs for several months →We're unsure if this creates a PE →
04

Practical note for Chinese equipment suppliers and EPC contractors

This route is widely used by Chinese machinery, industrial equipment and energy sector companies supplying equipment to Russian industrial customers. A Chinese manufacturer supplying CNC machinery, processing equipment, compressors, or electrical systems to a Russian plant can send its installation and commissioning team under this framework without the Russian customer needing to become an employer or sponsor work permits. The key documentation is the supply/service contract and the formal invitation from the Russian customer's side. Chinese nationals from PRC also benefit from the simplified Russia-China visa regime for business travel — invitation processing is typically faster than for some other nationalities.

05

HQS permits: for senior engineers and project leads

Where the project requires a longer-term presence of senior technical staff — a chief project engineer, an expatriate general director of the Russian project entity, a lead commissioning engineer on a multi-year installation — the HQS (Highly Qualified Specialist, ВКС) permit is often the most practical route:

Salary threshold: the employment contract must commit to a salary above the statutory minimum — currently RUB 167,000/month (approximately USD 1,800/month) for most sectors; a lower threshold of RUB 83,500/month applies for Skolkovo participants. These thresholds are set by law and are separate from any commercial salary negotiation.

No quota: HQS permits are issued without reference to regional or sector quotas — a major practical advantage in construction-heavy regions where quotas may be exhausted.

Tax benefit: salary is taxed at the progressive resident rate (13–22%) from day one of the HQS contract, regardless of whether the individual has been in Russia for 183 days. For a Chinese engineer arriving in Q1, this avoids the 30% non-resident rate for the first 6 months.

Requires a Russian legal entity employer: the HQS permit is granted to a specific Russian company as employer. A project entity — a Russian LLC established for the project — is the most common vehicle.

Timeline: 14 working days from application, provided the contract is signed and documentation is complete.

06

Construction sector: standard permits and quotas

For larger installation and construction crews working under a Russian entity (a general contractor LLC or a project company), standard work permits via the quota system apply. The construction sector (ОКВЭД Section F) has a national quota limit of 50% of total headcount for foreign workers — meaning no more than half the employees of a Russian construction company can be foreign nationals on standard work permits.

However, the quota position varies significantly by region in 2026:

No quota restriction: DNR, LNR, Zaporizhzhia, Kherson, St. Petersburg, Khanty-Mansiysk АО (ХМАО-Югра), Yamalo-Nenets АО (ЯНАО) — these regions have suspended construction quotas entirely;

Higher allowance (70–80%): Kamchatka, Magadan, Astrakhan regions;

Standard 50%: most other regions, including Moscow;

Lower restriction (30%): Dagestan.

EAEU citizens (Kazakhstan, Belarus, Armenia, Kyrgyzstan) do not count against quotas and do not need work permits at all — relevant for projects in regions near those borders.

The 50% construction quota is calculated on the headcount of the Russian LLC that employs the workers — not on the project site. A contractor with 10 Russian employees and 8 foreign workers is at 44% — within quota. A contractor with 4 Russian employees and 8 foreign workers is at 67% — over quota. The structure of the Russian employing entity matters as much as the number of foreign workers.

Frequently asked questions
What immigration route do technicians need for a short installation?

It depends on the duration and nature of the work — some short jobs fit an exemption or simplified route, others need a full work permit. Matching the route to the specific job, before booking travel, is what stops the crew being held at a consulate.

Can a short installation create a tax presence?

A genuinely short job usually doesn't, but one that runs for months can create a permanent establishment for the foreign company, with the tax that follows. The line depends on duration and the treaty, so a long installation is worth checking before mobilisation.

What if the job runs longer than planned?

That's the risk — a job that overruns can cross the PE threshold and change the tax position mid-project. Planning the immigration and PE position around the realistic, not optimistic, timeline is what avoids a surprise.

Related service: Payroll & HR →
+ how we can help

This covers sending technicians to Russia. The question for your project is how to get them in and working legally — because the permit route depends on how long they stay, and a long installation can quietly create a permanent establishment.

Entry route for technicians — The right permit path for the duration — short commissioning visit or long installation — so the work is lawful.
PE-risk check — Whether a prolonged on-site presence creates a Russian PE that changes the project's whole tax position.
Payroll & registration — Immigration registration and payroll handled for the time your people are on the ground.

Need engineers on a Russian site soon? The right entry route depends on how long they'll stay — worth setting before they travel.

Ask about sending technicians →Book a 30-min call
Or read how we handle Immigration · HQS →
+ more in Payroll, HR & immigration
HR & immigration
HQS work permit in Russia 2026: complete guide for foreign companies
Read →
HR & immigration
Highly Qualified Specialists in Russia: Work
Read →
HR & immigration
Migration registration in Russia for foreign employees: 2026 rules and employer obligations
Read →
HR & immigration
Non-compete and stock options Russia 2026: legal and tax guide
Read →
Call WhatsApp Telegram Email
↑
taxwell.

Practical support for international business in Russia.

Moscow · Dubai · St. Petersburg
Services
Tax & complianceVAT complianceTransfer pricingLegal & corporateAccounting (RAS)Payroll & HRImmigration · HQSCustomsCompany registration
Company
Expertise Customers Insights Tax rates 2026 Glossary Reporting calendar Cost of doing business Compare jurisdictions Buying a business About Contact
Market focus
China desk UAE Turkey Europe
Industries
IT & SaaS Trading & import/export Manufacturing E-commerce
Insights
3-NDFL tax return in Russia: complete guide for foreign individualsAccounting Outsourcing in Russia: PracticalAccounting in Russia: RAS rules and mandatory reporting for foreign companies All articles →
Contact
moscow@taxwellpartners.com
+7 (966) 976 96 27
WhatsApp Telegram LinkedIn
© 2026 TaxWell & Partners LLC · All rights reservedPrivacyTermsPersonal data