Specifics of Taxation of Electronic Services

GRATA International presents a comparative overview of the taxation of electronic services across multiple jurisdictions, including Azerbaijan, Belarus, Georgia, India, Kyrgyzstan, Malaysia, Moldova, Mongolia, the Philippines, Russia, Türkiye and Turkmenistan.

The publication examines the key tax aspects applicable to providers of electronic services, including the definition of electronic services, VAT registration requirements for foreign suppliers, place of supply rules, applicable VAT rates and registration thresholds.

It also provides practical insights into reporting and filing obligations, the taxation of services supplied through digital platforms and marketplaces, as well as the risks and penalties for non-compliance with tax regulations in each jurisdiction. The guide is designed to assist international businesses, digital service providers and tax professionals operating across multiple markets.

Read the full material:

You can view information on each country separately using the links in the list below.

List of countries and authors:

Azerbaijan - Ismayilzada Mikayil

Belarus - Polina Sachava

Georgia - Sofia Roinishvili

India - Shashank Agarwal, Bhavya Khatreja, Abhishek Attri

Kyrgyzstan - Aisanat Safarbek kyzy, Akzyinat Tashieva

Malaysia - Yusrizal bin Zainol Abidin

Moldova - Igor Popa

Mongolia - Bolormaa Volodya, Baigali Battulga

Philippines - Krisanto Karlo Nicolas, Melissa Roe Mendoza

Russia - Oksana Afanasyeva, Alena Ivanova, Vyacheslav Khorovskiy

Türkiye - Adil Ali Ceylan, Gülendam Tüylüoğlu, Aigerim Sabit Bıkmaz, Esra Dicle Bağlı

Turkmenistan - Lachin Amandurdiyeva, Gulenar Akmyradova, Selbi Jorayeva, Emir Artykov