EAEU develops uniform rules for collecting VAT when providing services in electronic form

From September 11 to 13, a meeting of the Advisory Committee on Tax Policy and Administration at the Eurasian Economic Commission (EEC) was held in Yerevan (Republic of Armenia).

Participants discussed common rules for the collection of VAT for the provision of services in electronic form for the countries of the Eurasian Economic Union (EAEU). In particular, it was possible to agree on a draft amendment to the Treaty on the EAEU, which concerns the distribution of indirect taxation not only on goods, but also on services provided within the Union. The parties agreed on determining the place of sale of services in electronic form, the place of activity of the buyer of services, as well as a list of such services.

In addition, the meeting discussed the issue of non-discriminatory conditions for levying VAT in free (special, special) economic zones in relation to goods of the Union and third countries.