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Belarus Ratifies Protocol to EAEU Treaty for Indirect Taxes on E-Services

In general, where the recipient of e-services is an individual in another EAEU country, the supplier must register for and pay VAT in the other country. Where the recipient is a legal entity or individual entrepreneur, the supplier must register in the other country only if required by the laws of that country. Otherwise, the recipient is responsible for VAT (reverse charge).



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VAT news