The Council of the Eurasian Economic Commission has issued Decision No. 97 of 27 September 2023, which was published on 10 October 2023. The Decision lists the types of cross-border electronic services (e-services) for the purpose of the VAT registration and payment requirements under the pending protocol to the 2014 Treaty on the Eurasian Economic Union (EAEU). In general, where the recipient of e-services is an individual in another EAEU country, the supplier must register for and pay VAT in the other country. Where the recipient is a legal entity or individual entrepreneur, the supplier must register in the other...