From March 2024, the procedure for the VAT payment on electronic
services when such services are provided by a taxpayer from one
Eurasian Economic Union (EAEU) country to a client from another
EAEU country will change significantly.
It is worth reminding that services provided in electronic form
(or electronic services, as they are also called) are services
provided through an information and telecommunications network, in
automatic mode using information technology. Such services
traditionally include services of hosting and provision of domain
names, services of various electronic exchanges, electronic
auctions and trading platforms, services of search engines,
placement of advertising on the Internet, provision of access to
various content in electronic form (books, videos, computer games),
etc. In Russia, the taxation of this type of services with value
added tax under special rules has been carried out since 2017 and
has received the unofficial name “Google tax”
