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The document ceased to be valid since January 1, 2015 according to the Agreement "About the Eurasian Economic Union" of May 29, 2014

The protocol on procedure for collection of indirect taxes in case of performance of works, rendering services in the Customs union

of December 11, 2009

The governments of state members of custom union within Eurasian economic community which are hereinafter referred to as with the Parties

recognizing the commonly accepted regulations and rules of international trade,

being guided by article 5 of the Agreement on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services in custom union of January 25, 2008,

proceeding from mutual interest in timely and complete receipt in government budgets of state member of custom union of indirect taxes in case of performance of works, rendering services,

wishing to render for this purpose each other assistance,

agreed as follows:

Article 1

For the purposes of the this Protocol the following terms are used:

"real estate" - the parcels of land, subsoil plots, the isolated water objects and everything that is firmly connected with the earth, that is objects which movement without disproportionate damage to their appointment is impossible, including the woods, long-term plantings, buildings, constructions, pipelines, power lines, the companies as property complexes and space objects;

"personal estate" - the things which are not relating to real estate, to vehicles;

"vehicles" - sea and aircrafts, inland navigation vessels, vessels of the swimming mixed "river sea"; units of railway rolling stock; buses; cars, including trail cars and semitrailer trucks; cargo containers;

"auditor services" - services in carrying out audit of financial accounting, the tax and financial reporting;

"accounting services" - services in statement, maintaining, financial accounting recovery, creation and (or) submission of tax, financial and accounting records;

"design services" - services in designing of art forms, appearance of products, facades of buildings, interiors of rooms; art designing;

"engineering services" - engineering and consulting services in preparation of production process and sales of goods (works, services), preparation of construction and operation of industrial, infrastructure, agricultural and other facilities, and also preproject and project services (preparation of feasibility statements, design developments, technical testing and the analysis of their results);

"consulting services" - services in provision of explanations, recommendations and other forms of consultations, including determination and (or) assessment of problems and (or) opportunities of person, on managerial, economic, financial (including tax and accounting) to questions, and also concerning planning, the organization and implementation of business activity, personnel management;

"marketing services" - the services connected with research, the analysis, planning and forecasting in the field of production and the goods circulation, works, services for the purpose of determination of measures for creation of necessary economic conditions of production and the goods circulation, works, services including the characteristic of goods, works, services, development of price strategy and the strategy of advertizing;

"research works" - carrying out the scientific research caused by the specification of the customer;

"developmental and experienced and technological (technological) works" - development of sample of new product, design documentation for it or new technology;

"promotion services" - the service in creation, distribution and placement of information intended for the uncertain group of people and designed to create or maintain interest in physical person or legal entity, goods, trademarks, works, services by means of any means and in any form;

"services in information processing" - services in implementation of collection and generalization of information, systematization of information arrays (data) and provision in the order of the user of results of processing of this information;

"legal services" - services of legal nature, including provision of consultations and explanations, preparation and examination of documents, representation of interests of customers in courts.

Article 2

Collection of indirect taxes in case of performance of works, rendering services is performed in state member of custom union which territory is recognized the place of implementation of works, services (except for the works specified in Article 4 this Protocols).

In case of performance of works, rendering services the tax base, rates of indirect taxes, procedure for their collection and tax benefits (release from the taxation) are determined according to the legislation of state member of custom union which territory is recognized the place of implementation of works, services if other is not established by the this Protocol.

Article 3

1. The place of implementation of works, services the territory of state member of custom union is recognized if:

1) works, services are connected directly with the real estate which is in the territory of this state.

Provisions of this subitem are applied also to services in lease, hiring and provision in use on other foundations of real estate;

2) works, services are connected directly with the personal estate, vehicles which are in the territory of this state;

3) services in the field of culture, arts, training (education), physical culture, tourism, rest and sport are rendered on the territories of this state;

4) are acquired by the taxpayer of this state:

consulting, legal, accounting, auditor, engineering, promotion, design, marketing services, services in information processing, and also research, developmental and experienced and technological (technological) works;

works, services in development of the computer programs and databases (software and information products of computer facilities), their adaptations and modification, support of such programs and databases;

services in provision of personnel if the personnel work in the place of activities of the buyer.

Provisions of this subitem are applied also in case of:

transfer, provision, concession of patents, licenses, other documents certifying the rights to the objects of industrial property, trademarks, trademarks, trade names, service marks, the author's, related rights or other similar rights protected by the state;

lease, leasing and provision in use on other bases of personal estate, except for lease, leasing and provision in use on other bases of vehicles;

rendering services by person attracting on behalf of the main contract party (agreement) other person to the performance of works, services provided by this subitem;

5) works are performed, services are the taxpayer of this state if other is not provided by subitems 1) - 4) Item 1 of this Article.

Provisions of this subitem are applied also in case of lease, leasing and provision in use on other bases of vehicles.

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