The Belarus Ministry of Taxes and Duties has published guidance to clarify the obligation to calculate and pay VAT (reverse charge) on acquisitions from foreign individual entrepreneurs. As part of tax changes for 2023 (previous coverage), the VAT reverse charge requirement for Belarusian organizations and individual entrepreneurs when acquiring goods, works, and services from a foreign organization not registered for tax in Belarus was extended to acquisitions from a foreign individual entrepreneur not registered for tax in Belarus. The guidance confirms that requirements apply in respect of acquisitions from foreign individual entrepreneurs with effect from 1 January 2023 for Belarusian...