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 sup…