The Board of the Eurasian Economic Commission approved amendments to the Eurasian Economic Union Treaty on 12 January, in particular, the part that stipulates unified rules on collecting indirect taxes from digital services,
If you are a wholesale communications supplier and you are making supplies to other service carriers or network operators to supply users such as consumers then your VAT invoices are affected by the reverse charge.
On 1 January 2021, the changes brought about by the amendment to the VAT Act shall take effect, according to which the identified person is obliged to file tax returns electronically