On 1 January 2018, amendments in Belarus' tax legislation also known as 'Google tax' came into force introducing VAT for foreign companies which provide electronic services to physical persons (B2C) in Belarus.
The tax is paid via a personalized profile on the website of the Taxation Ministry using a cloud electronic digital signature, reports primepress.by.
The following services are subject to 'Google tax' in Belarus:
— games or apps in App Store or Play Market;
— access to music, movies, images, and e-books and publications;
— online storage services (cloud storages);
— advertising services, search services, online auctions;
— paid subscriptions to online publications, etc.
E-services exlcude physical delivery of goods even if goods or services were ordered via the Internet (e.g. online sale of tickets, paper books, software, databases, paper games).
'Google tax' means that foreign companies providing B2C e-services in Belarus without intermediaries are subject to local 20% VAT tax.