27 July 2016
At present, non-resident businesses providing digital goods and services in Belarus do not have to charge VAT on their sales. However, in an effort to remove the unfair advantage this gives to non-resident companies over Belarus resident providers, the Belarus government has now announced that VAT at 20% will be applied on these types of transactions from 1 January 2017.
This new tax will be applied to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.