Belarus Tax Ministry Posts FAQs on VAT Place of Supply Rules

The Belarusian Ministry of Taxes and Duties Feb. 19 issued FAQs clarifying place of supply rules for VAT purposes. Topics covered include: 1) VAT liability on the lease of construction equipment to a foreign organization operating in Belarus through a permanent establishment (PE); 2) the taxation of development and technical consultation services rendered by foreign organizations, which are intended for construction purposes in Belarus; and 3) VAT obligations of PEs whose parent entity uses audit and legal services and includes the same in the total administrative cost. [Belarus, Ministry of Taxes and Duties, 02/19/20]

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