View settings

Font size:
Site colours:
Images

Settings

Official website of the President of Russia

Документ   /

Law ratifying protocol on collection of VAT when providing electronic services in the EAEU

July 24, 2023

The President signed Federal Law On Ratification of Protocol on Amendments to the Treaty on the Eurasian Economic Union of May 29, 2014, Concerning the Collection of Indirect Taxes on Electronic Services.

The Protocol was signed in Bishkek on December 9, 2022.

The protocol sets forth the procedure for collecting value added tax on electronic services provided by a taxpayer based in one member state of the Eurasian Economic Union to a taxpayer based in another EAEU member state or to individuals who are not private entrepreneurs or taxpayers under the laws of the latter EAEU member state but who meet the criteria of the location of their activity.

July 24, 2023