of December 9, 2022
About introduction of amendments to the Agreement on the Eurasian Economic Union of May 29, 2014 regarding determination of procedure for collection of indirect taxes when rendering services electronically
The state members of the Eurasian Economic Union which are hereinafter referred to as with state members
being guided by article 115 of the Agreement on the Eurasian Economic Union of May 29, 2014,
agreed as follows:
Bring in the Agreement on the Eurasian Economic Union of May 29, 2014 the following changes:
Paragraph one of Item 2 of Article 72 to add 1) with words ", according to appendix No. 18 to this Agreement";
2) in the Protocol on procedure for collection of indirect taxes and the mechanism of control of their payment during the exporting and commodity import, performance of works, rendering services (appendix No. 18 to the specified Agreement):
to add Item 2 after the paragraph of the twenty first with the paragraph of the following content:
"services electronically" - services which are rendered through information and telecommunication network (network of telecommunication), including through the Internet which rendering is impossible without use of information technologies and which list affirms Council of the Commission;";
add Item 28 with paragraphs of the following content:
"The obligation on submission of tax declarations and payment of the VAT in the budget of this other state member is not assigned to the taxpayer (the organization or the individual entrepreneur) one state member staying on the registry in tax authority of other state member only in connection with opening of the bank account and (or) availability in this other state member of real estate, and (or) vehicles and (or) representation which does not perform work (does not render service), which place of realization is the territory of this other state member.
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