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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
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Expertise → Market guides → Vietnam desk
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Vietnam desk · Việt Nam

Vietnamese business
entering Russia

Vietnamese manufacturers, food and agricultural exporters and trading houses are among the entrants gaining ground in Russia as Western competitors withdraw. The commercial case is real — an active double tax treaty, the EAEU–Vietnam free trade agreement lowering duties on many goods, and a market short of the suppliers it used to rely on. What most Vietnamese entrants underestimate is the operational side: how a Russian LLC is structured and taxed, how customs value and classification work under the FTA, how to move key staff on HQS permits, and how to get profits home through the treaty rather than the 15% default. We handle that side, in coordination with your team, so the entry is sequenced rather than improvised.

Speak to the Vietnam desk
Served in Vietnamese, Russian and English · Dịch vụ tiếng Việt
Treaty active
the Russia–Vietnam DTT continues to apply
EAEU
trade under the free trade agreement framework
100%
foreign ownership permitted
Customs
classification and value drive landed cost
Treaty rates require verification against the specific article before they are applied — worth confirming per payment type.
01

What is specific to this corridor

An active treaty and the FTA are advantages — but only if the structure and customs position are built to use them.

01
Treaty and trade framework together

The Russia–Vietnam double tax treaty remains in force, and trade sits within the EAEU free trade agreement framework. The two interact: how goods are classified affects duty, while how payments are characterised affects withholding. We look at both rather than one at a time.

02
Getting paid, and getting money out

Settlement between your country and Russia works, but the route matters more than it used to — which bank, which currency, which correspondent. Payments also fall under Russian currency control, where a missed notification rather than a wrong figure is the usual problem. We set the route up front and keep the filings behind it in order.

03
Presence and people

Vietnamese manufacturers and traders typically need periodic rather than permanent presence. Where staff are placed, HQS permits and payroll are coordinated as one function.

02

What we handle

Company registration
Full service →

Entity form, registration and getting operational.

LLC in 3–5 daysNamed adviserReported in English
Customs
Classification, customs value and clearance.
Duty 5–15%
Tax & compliance
Profit tax, VAT and withholding — filed right and defended.
CIT 25%
Immigration · HQS
Permits and mobility for your technical and management staff.
HQS permits
Also: Currency control · Employment law · Exit & liquidation
Payments & treaty position
Goods and money, treated together

Customs classification and treaty withholding are usually handled by different people and then reconciled painfully. Doing them together is faster and cheaper.

03

Selected work

Cases
See how we work with clients like you
04

Insights

HR & immigration
Chinese construction companies in Russia: PE risk, tax, customs and immigration 2026
Market entry
Customs and import in Russia: guide for foreign businesses 2026
Cross-border
Double tax treaties with Russia: suspended treaties, active DTTs and WHT rates 2026
05

Questions clients ask

Does the EAEU–Vietnam free trade agreement reduce our import duties into Russia? +

For many goods, yes. The EAEU–Vietnam FTA lowers or removes tariffs on a large share of Vietnamese-origin products entering Russia and the wider EAEU. But the benefit depends on correct HS classification, customs valuation and rules-of-origin documentation — a certificate of origin that does not hold up removes the preference. We handle the classification and origin position so the FTA advantage actually reaches your landed cost.

Is the Russia–Vietnam tax treaty still in force? +

Yes. Vietnam is not among the countries whose treaty provisions Russia suspended in 2023, so the Russia–Vietnam double tax treaty remains active. That matters most on profit repatriation: dividends to a Vietnamese parent are taxed under the treaty rather than at the 15% domestic default, and interest and royalties have their own treaty rates. Relief is not automatic — it requires beneficial-ownership and residency documentation, which we prepare.

What structure should a Vietnamese company use to enter Russia? +

Most trade and manufacturing operations run through a Russian LLC, which can be 100% Vietnamese-owned. A branch or representative office suits narrower cases. The right choice depends on whether you are importing and distributing, manufacturing locally, or testing the market first — and on how you intend to move profits and staff. We map the options against your model before you commit.

Treaty positions and rates are confirmed per case before you rely on them.

Trading into Russia?

Classification and payment route decide most of the cost. Both are worth settling before the first shipment.

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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 →
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