The Belarus Ministry of Taxes and Duties announced that the protocol amending the 2014 Treaty on the Eurasian Economic Union (EAEU) regarding VAT on e-services came into force on 4 March 2024 and applies from 1 April 2024. The protocol defines e-services, establishes VAT registration and payment requirements for suppliers, and outlines rules for VAT responsibility based on the recipient’s location. Foreign entities providing e-services to individuals and entrepreneurs in Belarus must register, calculate and pay VAT quarterly, and submit VAT returns to the Ministry of Taxes and Duties in Minsk. The release also states that the list of approved e-services by the Eurasian Economic Commission applies from 1 April 2024.
Source Orbitax
