5 Major Developments in Belarus

5 Major Developments in Belarus

• Belarus Provides Guidance on VAT Obligations for Distance Sales of Goods Online

• In Belarus, residents of EEU member states will have to pay VAT on services rendered in electronic form

• Belarus Ratifies Protocol to EAEU Treaty for Indirect Taxes on E-Services

• Russia Introducing VAT Destination Principle for Online Distance Sales of Goods in the EAEU

• Russia Proposes to Exempt Online Sales in EAEU from Double VAT

E-Commerce / Electronic Services

• VAT on trading through electronic platforms within the EAEU will be regulated

• Russia Introducing VAT Destination Principle for Online Distance Sales of Goods in the EAEU

• Belarus Ratifies Protocol to EAEU Treaty for Indirect Taxes on E-Services

• In Belarus, residents of EEU member states will have to pay VAT on services rendered in electronic form

• Belarus Provides Guidance on VAT Obligations for Distance Sales of Goods Online

Exemption

• Changes have been made to the VAT exemption rules for imports from the EAEU

• Order: Classifying goods to cultural values ​​for exemption from VAT

• Russia Proposes to Exempt Online Sales in EAEU from Double VAT

Importation

• Changes have been made to the VAT exemption rules for imports from the EAEU

Place of Supply

• Russia Introducing VAT Destination Principle for Online Distance Sales of Goods in the EAEU