The Belarusian rules for value added tax (VAT) on foreign e-service suppliers became effective 1 January 2018 ({News-2016-10-17/A/2-previous coverage}). Under the rules, non-resident suppliers of e-services, as well as intermediaries, must register and account for VAT on B2C e-service supplies made to residents of Belarus. Application for VAT registration in Belarus should be made before the end of the quarter in which the non-resident first becomes liable to VAT (makes supplies to Belarusian residents). VAT returns are to be submitted on a quarterly basis, with the return due by the 20th of the month following the quarter and payment due...