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The meeting of the Eurasian Economic Commission's Council approved the list of electronic services for VAT taxation purposes. 

The list includes 14 services the rendering of which is carried out via information networks, including the Internet, and is impossible without using information technologies. According to the new rules, in the case an electronic service is purchased cross-border in the territory of the Eurasian Economic Union from the approved list, VAT will be taxed at the location of the purchaser of such a service. 

According to Bakytzhan Sagintaev, EEC Minister in charge of Economy and Financial Policy, the approval by the EEC Council of the electronic services list is the final stage of the comprehensive work carried out in the EAEU to regulate the procedure for VAT taxation of electronic services. He reminded that on December 9, 2022 at the meeting of the Supreme Eurasian Economic Council, the Heads of State signed a basic Protocol regulating the procedure for administering VAT when rendering electronic services. 

"Today a specific list of services covered by the previously signed Protocol was approved. Therefore, a transparent and predictable environment for Internet trade in services has been ensured in the Union's territory," Bakytzhan Sagintaev emphasized. "I would like to note that the sphere of electronic commerce is constantly developing, including new types of electronic services, so the Commission will continue to monitor this sphere in order to expand, if necessary, the list of electronic services for VAT taxation purposes".