Belarus Tax Ministry Announces Entry Into Force, Effective Date for Protocol to EAEU Treaty

The Belarusian Ministry of Taxes and Duties March 15 announced the March 4 entry into force date and the April 1 effective date, for the protocol to the 2014 Treaty on the Eurasian Economic Union (EAEU). The protocol was signed on Dec. 9, 2022. The protocol includes measures: 1) defining e-services and providing a list of approved e-services; 2) requiring an individual or a legal entity supplier to register and pay VAT in the recipients’ EAEU country; 3) establishing criteria for determining the place of sale of e-services to the buyer for the imposition of VAT; and 4) establishing registration, ...