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.

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