According to the legislation, if one owns and operates an equipment on the territory of Russia, one has to register as a tax-payer in Russia, do bookkeeping and file tax-reports. To rid you of this hassle we have created a Russian subsidiary company Cyberian Mine Rus LLC that nominally owns and operates the equipment, takes care of all legal matters, pays corresponding taxes and provides services to the external clients, so you wouldn't have to deal with Russian tax authorities.
So you have to be aware that you're buying a service of the device, not a physical device itself .
We spent a big amount of time and efforts to build the legal framework, one of the Big Four consulting companies helped us with that.
The service of provision of computing power (hash rate) is split into two parts: 1. Initial dedicating the computing power - delivering, installing and setting up the miner (seen as purchase of the miner) and 2. provision of the computing power/hashrate of a certain device (hosting).
And the service is provided by our Russian subsidiary company, so there will be no reimbursable European VAT.
Even though under each unit there is an underlying hardware with specific serial number, what you order is a virtual unit seen legally as your right to receive and our obligation to provide services of a dedicated device to you + such extra services as Automatic Hot Swap, covered repairs and maintenance, compensation for downtimes etc. You can sell this right on our internal Marketplace and withdraw (refund) the money whenever you wish.