The Belarusian Ministry of Taxes and Duties has published VAT registration and declaration (return) forms for foreign e-service suppliers for a brief consultation running 22 to 31 March. From 1 January 2018, 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. The requirements may also apply for foreign intermediaries.
The registration form is broken down…