- Protocol for VAT on E-Services in EAEU Treaty has entered into force
- Applies from 1 April 2024
- Defines procedures for collecting VAT on e-services
- E-services are those provided through information and telecommunication networks
- Criteria for determining the location of the buyer of e-services are established
- Sellers must register with tax authorities in the buyer’s country
- Belarusian organizations must register and pay VAT in the buyer’s country if providing services to buyers in another EAEU member state
- Foreign organizations providing e-services to individuals in Belarus must register and pay VAT in Belarus
- Quarterly VAT calculations and payments are required
- Quarterly tax declarations must be submitted to tax authorities in Belarus
Source: nalog.gov.by
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
