The Belarus Ministry of Taxes and Duties has issued a release announcing that the amending protocol to the 2014 Treaty on the Eurasian Economic Union (EAEU) regarding the procedures for collecting VAT on e-services entered into force on 4 March 2024 and applies from 1 April 2024. The protocol, signed 9 December 2022, defines the term "e-services" and establishes VAT registration and payment requirements for suppliers of such services. In general, the protocol provides that where the recipient of e-services is an individual in another EAEU country, the supplier must register for and pay VAT in the other country. Where...