The Belarus Ministry of Taxes and Duties has announced that it is planning to introduce measures to levy value added tax (VAT) on foreign supplies of certain e-services. If approved, VAT at the standard 20% will apply for e-service supplies provided by non-resident suppliers to Belarusian residents, including supplies of digital applications, games, video content, etc. The Ministry is currently finalizing the scope of supplies that will be subject to VAT and the method of VAT payment, which will either involve the taxpayer acting as a tax agent or requiring non-resident suppliers to register for VAT and make payments directly.