The Belarus Ministry of Taxes and Duties has published Letter No. 2-1-13/01628 of 25 May 2023 concerning VAT obligations for distance (remote) sales of goods online. The letter clarifies that distance sales of goods online (electronically) means: The goods are ordered by the buyer through services available on an electronic trading platform; and The terms of payment for the goods and their delivery are posted (offered) on the electronic trading platform. For VAT purposes, the place of supply of distance sales of goods online is in Belarus, and subject to VAT, if the place of delivery of the goods to...