10 april 2024 — 14:00
The EEC Board approved a draft Protocol on determining the procedure for collecting indirect taxes in electronic commerce, according to the telegram channel of the department.
In November 2021, the Eurasian Intergovernmental Council approved a roadmap to create favorable conditions for the development of electronic commerce in the Union.
"We have included in the draft Protocol such basic principles as the payment of VAT on the principle of the "destination country", registration of the taxpayer in a simplified manner, as well as assigning the operator of the electronic trading platform the obligation to calculate and pay VAT," said Minister of Economy and Financial Policy Bakhyt Sultanov.
According to the Minister, in connection with the amendments to the Customs Code of the EAEU, the draft Protocol provides for a reference rule on the regulation of VAT collection in respect of goods from sellers from third countries in accordance with the national legislation of the Union country.