- VAT collection order has been determined in the EAEU for the provision of services in electronic form
- The order applies to a specific list of 14 types of electronic services, including online advertising, domain name and hosting services, and rights to use electronic books and music
- VAT will be collected based on the location of the buyer for the specified services
- Sellers providing services to buyers in another EAEU member state must register for VAT in that state
- Registration as a VAT payer in another member state can now be done remotely, simplifying the process
- If services in electronic form are provided through an intermediary, the intermediary is responsible for VAT payment
- The order aims to simplify tax procedures and ensure fair taxation in e-commerce within the EAEU.
Source: uchet.kz
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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