On 9 December 2022, the leaders of the Eurasian Economic Union (EAEU) Member States approved a protocol to the Treaty on the Eurasian Economic Union that provides new procedures for levying VAT on digital services provided in the territory of the EAEU. Under the new procedures, a cross-border supply of electronic services in the EAEU will be taxed at the location of the consumer. Previously, there was no common approach in this regard, resulting in cases of double taxation and non-taxation. …