Belarus has published Law No. 264-3 of 5 May 2023 for the ratification of the protocol to the 2014 Treaty on the Eurasian Economic Union (EAEU) regarding the procedures for collecting indirect taxes on e-services. Agreed to by the EAEU countries in November 2021, the protocol defines the term "e-services" and establishes general VAT registration and payment requirements for such services. In general, where the recipient of e-services is an individual in another EAEU country, the supplier mus…