Legal and regulatory framework

• Agreement on the Principles of Collecting Indirect Taxes during Exports and Imports of Goods, Performance of Work and Providing Services in the Customs Union dated January 25, 2008 (EurAsEC Interstate Council Decision No. 2  of  January 25, 2008);
  
• Protocol to amend the Agreement on the Principles of Collecting Indirect Taxes during Exports and Imports of Goods, Performance of Work and Providing Services in the Customs Union dated January 25, 2008 (EurAsEC Interstate Council Decision No. 26  of  February 11, 2009);
   
• Protocol on the  Indirect Tax Collection Procedure and Payment Monitoring Mechanism during Exports and Imports of Goods in the Customs Union (EurAsEC Interstate Council Decision No. 26  of  February 11, 2009);
   
• Protocol on the  Indirect Tax Collection Procedure during Performance of Work and Providing Services  in the Customs Union (EurAsEC Interstate Council Decision No. 26  of  February 11, 2009);​
  
  
  
• Protocol of December 11, 2009 on the Electronic Information Exchange among the Tax Authorities of the Customs Union Member States Concerning the Indirect Tax Amounts Paid.
  

           Appendices to the Protocol of December 11, 2009

1. Statement on Import of Goods and Payment of Indirect Taxes;
   
2. Instructions for filling out the Statement on Import of Goods and Payment of Indirect Taxes;
   
3. Requirements for the content and structure of the electronic  information concerning the indirect taxes paid to the budgets of the Customs Union member states​