As published in the Belarus Official Gazette, the final text of Law No. 432-3 of 18 October 2016 includes an effective date of 1 January 2018 for the new value added tax (VAT) requirements for foreign e-service suppliers (2017 originally proposed). 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 ({News-2016-10-17/A/2- previo…