From 1 January 2018, non-resident providers of electronic/digital services to consumers in Belarus will charge local VAT. However, if a Belarusian intermediary acts in the settlements role, then it is the intermediary who is responsible for accounting for the VAT.
Digital services definition
Belarusian law includes the following services within the definition of digital services:
- Licensing of software
- Online computer games
- Streaming or down load media
- E-books
- Database access
- Internet advertising services
- Real time trading platforms
- Data storage and processing
- Domain name provision and hosting
Source
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