The Protocol was signed in Bishkek on December 9, 2022.
The protocol sets forth the procedure for collecting value added tax on electronic services provided by a taxpayer based in one member state of the Eurasian Economic Union to a taxpayer based in another EAEU member state or to individuals who are not private entrepreneurs or taxpayers under the laws of the latter EAEU member state but who meet the criteria of the location of their activity.