Protocol for VAT on E-Services in EAEU Treaty Enters into Force: Belarus Ministry Announcement

• 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.

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