VAT News

Belarus-E-services rules

Following the continuing trend, Belarus will become the latest country to require non-established suppliers making B2C supplies of e-services to register for VAT in the country, and charge VAT to consumers.

The changes will come into effect on 1 January 2018, and registration is expected to be via an e-portal.

Where intermediaries are involved in the supply, it is likely that the intermediary will be responsible for charging and declaring VAT on supplies.

Related articles

Why overlooking the VAT determination process is detrimental in the era of tax digitalisation

As tax moves into the digital world, hundreds of thousands of organisations across Europe will face substantial challenges when it comes to adhering to VAT.

Read more
Infringement Proceedings Brought Against Germany Over E-commerce VAT Rules

The European Commission decided to initiate formal infringement proceedings against Germany over section 22f & 25e of the German VAT Act.

Read more
HMRC Issue Letters on No-Deal Brexit Advice For UK Businesses Trading within the EU

HMRC letters to VAT-registered businesses trading with the EU explaining how to prepare for changes to customs, excise and VAT if the UK leaves the EU without a deal.

Read more