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Eurasian Economic Union

Russia ratifies protocol on collection of VAT from electronic services in EAEU

It established the procedure for collecting value-added tax when electronic services are provided by a taxpayer from one country to a taxpayer from another country

MOSCOW, July 24. /TASS/. Russian President Vladimir Putin has signed a law ratifying the protocol on amendments to the Agreement on the Eurasian Economic Union (EAEU) concerning the procedure for collecting indirect taxes when providing electronic services. The document has been published on the official portal of legal information.

The protocol was signed in Bishkek on December 9, 2022 by EAEU member states (Armenia, Belarus, Kazakhstan, Kyrgyzstan and Russia).

It established the procedure for collecting value-added tax when electronic services are provided by a taxpayer from one country to a taxpayer from another country. The same will also be applied to people that are not individual entrepreneurs or taxpayers in accordance with the legislation of another country, but who meet a number of terms envisioned by this order.

Russia’s government noted earlier that the protocol will allow equal terms to be created for VAT taxation for electronic services in EAEU member states.

The protocol will come into force as of the last notification on fulfillment of all required domestic procedures by the sides is received by the Eurasian Economic Commission.

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Vladimir Putin Eurasian Economic Union Taxation

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