Belarus Tax Ministry Clarifies VAT Rules for Foreign Taxpayers Making Electronic Sales of Goods

The Belarusian Ministry of Taxes and Duties June 23 clarified the VAT rules for foreign taxpayers making electronic sales of goods to Belarusian residents, effective July 1. The clarification includes: 1) the relevant definitions and taxpayers covered; 2) VAT registration obligations; 3) the conditions for determining tax residence; 4) the 10,000 euro (US$10,570) annual minimum turnover threshold for VAT registration; 5) the VAT payment deadlines of Oct. 24, 2022, for Q3 2022, and Jan. 1, 2023, for Q4 2022; 6) the VAT declaration deadline of Oct. 20, 2022, for Q3 2022, and Jan. 20, 2023, for Q4 2022; 7) the ...