On 6 October 2016, the Belarusian parliament adopted legislation introducing new value added tax (VAT) requirements for foreign suppliers of e-services to Belarusian residents. Under the new requirements, foreign suppliers making e-service supplies to individuals in Belarus (B2C) are required to register for VAT in Belarus, file returns, and pay the amount of VAT due at the standard 20% rate. Where a supply is made through a foreign intermediary, the requirements apply for the intermediary.
…