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There are no qualifications for the electronic service, and it only classifies income earned by a non-resident from services provided directly or electronically to a Mongolian resident or permanent establishment as Mongolian-source income pursuant to Article 4.1.7.a part of the Corporate Income Tax Law of Mongolia (CIT law).

Mongolia's Interim Trade Agreement with the Eurasian Economic Union establishes a new preferential trading framework set to take effect on July 22, 2026. The agreement introduces tariff concessions on specified goods, but businesses must navigate strict compliance requirements including precise weight declarations and rules of origin, while understanding that concessions apply only to customs duties and not to VAT or excise taxes.

In accordance with the Article 84 of Civil law of Mongolia establishes the legal classification of property into two main categories: immovable /real estate/ and movable property. It defines immovable property primarily as land and assets that lose their intended function when separated from land.