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New Protocol for VAT Collection on Digital Services in the EAEU: Kazakhstan Ratifies Amendments

  • Kazakhstan has ratified a Protocol on amendments to the Agreement of the Eurasian Economic Union regarding the collection of indirect taxes on digital services
  • The Protocol will come into effect once all EAEU states notify the depositary of compliance
  • The Protocol offers a separate procedure for indirect taxes collection in the EAEU, different from the current procedure in Kazakhstan
  • It provides an exhaustive list of digital services approved by the EAEU Council, excluding certain types of services such as sale of goods without the use of an information network, sale of software on tangible mediums, and granting access to information networks.

Source: gratanet.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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