DECISION OF COUNCIL OF THE EURASIAN ECONOMIC COMMISSION

of September 27, 2023 No. 97

About the list of services electronically

According to Item 3 of the Procedure for collection of the value added tax when rendering services electronically (and the mechanism of control of their payment during the exporting and commodity import, performance of works, rendering services (appendix No. 18 to the Agreement on the Eurasian Economic Union of May 29, 2014)) Council of the Eurasian economic commission solved appendix to the Protocol on procedure for collection of indirect taxes:

1. Approve the enclosed list of services electronically.

2. This Decision becomes effective after 30 calendar days from the date of its official publication, but not earlier than the date of entry into force of the Protocol on introduction of amendments to the Agreement on the Eurasian Economic Union of May 29, 2014 regarding procedure for the collection of indirect taxes when rendering services electronically signed on December 9, 2022 and is applied since first day of the month following after month in which this Decision became effective.

Members of council of the Eurasian economic commission:

Approved by the Decision of Council of the Eurasian economic commission of September 27, 2023 No. 97

List of services electronically

1. Provision through information and telecommunication network, including Internet network (further - information networks), the rights to use the software for any kinds of electronic devices (including computer games, including online games, except for prohibited according to the legislation of state member of the Eurasian Economic Union of the buyer), databases, including by provision of remote access to them, including updates to them and additional functionality.

2. Rendering promotion services in information networks, including with use of the software for any kinds of the electronic devices and databases functioning in information networks and also provision in information networks of the advertizing space (space).

3. Rendering services in placement in information networks of offers on acquisition (realization) of goods (works, services), property rights.

4. Rendering through information networks of services in provision of technical, organizational, information and other capabilities with use of information technologies and systems for establishment of contacts and the conclusion of transactions between sellers and buyers (including provision of the trading floor functioning in information networks, in real time, on which potential buyers offer the price by means of the automated procedure and the party are informed on sale by the created message sent automatically).

5. Providing and (or) maintenance of presence at information networks for the personal purposes or for the purpose of implementation of business (commercial) activity, support of electronic resources of users (the websites and (or) pages of the websites in information networks), ensuring access to them of other users of information networks, provision to users of possibility of their modification.

6. Storage and information processing (provided that person which provided this information has to it access through information networks).

7. Provision in real time computing capacity for placement of information in information system.

8. Provision of domain names, rendering services of hosting.

9. Rendering services in administration of information systems, websites in information networks.

10. Rendering the services performed by automatic method through information networks, in case of data entry by the buyer of service, the automated services in search of the data, their selection and sorting according to requests, provision of the specified data to users through information networks (including reports of stock exchanges in real time, implementation in real time machine translation).

11. Provision through information networks of the rights to use e-books (editions) and other electronic publications, information, educational materials, graphical representations, pieces of music with the text or without text, audiovisual works through information networks, including by provision of remote access to them for viewing or listening through information networks.

12. Rendering services to the customer in search and (or) provision to it information on potential buyers.

13. Provision of access to search engines in information networks.

14. Rendering services in maintaining statistics on the websites in information networks.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info