On 23 June 2017, the Belarus Deputy Minister for Taxes and Duties, Ella Syalitskaya, announced simplified value added tax (VAT) registration procedures for foreign suppliers of e-services to Belarusian individual consumers (B2C). Such suppliers, as well as intermediaries collecting services fees, will be liable for VAT from 1 January 2018 ({News-2016-10-17/A/2-previous coverage}). The simplified registration process and the application form were approved as part of a Ministry of Taxes and Duties decision published in the Official Gazette on 9 June. The decision also includes the template for the VAT return, which will be due quarterly. Although the templates published are...