Who should calculate and pay VAT from 01/01/2022 upon provisionelectronic services in the Kyrgyz Republic?

Starting from January 1, 2022, the foreign entity that provide services in electronic form without using a domain name or IP address registered in Kyrgyzstan, with the place of supply in the place of supply in Kyrgyzstan should calculate and pay value added tax (VAT). The Law of the Kyrgyz Republic “On the Amendments to certain legislative acts of the Kyrgyz Republic in the field of taxation” #78 dated April 4, 2023 states that the foreign entity engaged in e-commerce of goods without using a domain name or IP address registered in the Kyrgyz Republic, with the place of supply is recognized as the territory of the Kyrgyz Republic to the individual buyers—residents of the Kyrgyz Republic, do not create a permanent establishment but are required to calculate and pay value added tax (VAT)