The Ministry of Finance, in collaboration with USAID, has prepared a draft Rulebook on services provided electronically

The Ministry of Finance, in collaboration with USAID, has prepared a draft Rulebook on services provided electronically, within the scope of VAT Law. The aim of the new Rulebook is to align legislation with new services and new ways of providing services in the digital age.

The draft supplements the provisions of the existing Rulebook defining services provided electronically, and introduces provisions on determining the place of supply for telecommunications, radio and television broadcasting services and services provided electronically when such services are provided to a entity which is not taxpayer.