International Service Contract: Import & Export · Контракт.Онлайн

Yes. For an international payment for services (IT, consulting, licences), the authorized bank requires an agreement as the basis. Without it, a payment to a non-resident won't pass currency control under 173-FZ. A service contract is just as mandatory a basis as a goods contract.

No. Incoterms governs the delivery of goods (transfer of risk, freight, customs). It isn't needed for services — instead, the contract sets out an acceptance procedure: stages, deadlines, acceptance criteria, and the form of the certificate of completed work. For the "services" type, our generator automatically removes Incoterms and adds an acceptance certificate.

Under 173-FZ — for amounts from 3 million RUB (import of services) or from 6 million RUB (export of services). The bank assigns a unique registration number. Below these thresholds registration isn't required, but the contract itself is still needed to justify the payment.

A service contract includes a dedicated intellectual property section. It records who receives rights to the result of the work (source code, documentation, design), to what extent (exclusive rights or a licence), and from what moment — usually after full payment and signing of the certificate.

It depends on the place of supply under Art. 148 of the Russian Tax Code. Some services (for example, IT for a foreign client) may be taxed at 0% or not subject to VAT if the place of supply isn't recognized as Russia. The contract records the nature of the services — check the specific regime with your accountant.

A Russian bank works with documents in Russian; a foreign partner works in English. The generator produces a bilingual file with parallel EN/RU columns — both texts are equally valid, no separate translation is needed.

International Service Contract: What You Need to Know

A contract for services with a foreign partner is the basis for a cross-border payment for work and services: IT development, consulting, engineering, marketing, licences. Without it, the authorized bank won't process a payment to a non-resident, and for large amounts the deal won't be registered. Unlike a goods contract, there's no customs clearance or Incoterms here — but it has its own mandatory elements.

Acceptance certificate instead of a delivery note

Performance of a service is confirmed not by a delivery note but by a certificate of completed work. The certificate is the basis for the final settlement and for the bank. It's important to describe the form of the certificate, the procedure, and the deadlines for signing it in advance, along with the steps to take on a reasoned refusal of acceptance.

Import of services vs. export of services — what's the difference

On import of services, the Russian company is the client: it pays a foreign contractor (for example, for offshore IT development). On export of services, the Russian side is the contractor: it receives currency from a foreign client. They differ in tax treatment (VAT under Art. 148 of the Tax Code), the direction of payment, and the requirements for advance refunds.

Rights to the result and confidentiality

For services with a creative or technical result (software, project documentation, design), the intellectual property section is critical: who receives rights and when. A confidentiality clause (NDA) is often added directly to the contract. The generator includes these sections in the service template.

Currency control under 173-FZ

Payments for services are subject to currency control just like payments for goods. The bank checks the subject, amount, deadlines, and details. For imports of services from 3 million RUB or exports from 6 million RUB, the deal is registered with a unique registration number assigned. The contract from the generator contains all the details the authorized bank requires.