The ban concerns the following services to Russia or Russian persons:
crypto asset wallets, accounts or custody
accounting, auditing, bookkeeping and tax consulting
architectural and engineering services
IT consultancy and legal advice
advertising, market research and public opinion polling
technical assistance, brokering and financial assistance (in relation to the maritime transport of Russian oil)
intellectual property rights and trade secrets (related to goods and technology covered by other sanctions)
software for the management of enterprises
software for industrial design and manufacture

https://www.consilium.europa.eu/en/policies/sanctions-against-russia-explained/

the EU has prohibited the provision of certain business-relevant services to the government of Russia or to any legal persons, such as companies and other entities or bodies, established in Russia

Тут указано, кому именно внутри России нельзя оказывать услуги

Относится ко всем, кто входит в юрисдикцию ЕС