Since 1 January 2018 foreign organizations provided online digital services should be registered with the Belarusian tax authorities to pay VAT.
A foreign organization is an organization that is not domiciled in the Republic of Belarus. Foreign organizations are not tax residents of the Republic of Belarus.
Foreign organizations providing online digital services are organizations that:
provide online digital services to private consumers on the territory of the Republic of Belarus and carry out payments directly with these consumers;
provide intermediary payment services for online digital services provided by foreign organizations to private consumers on the territory of the Republic of Belarus undercommission agreements, agency contracts and others similar civil contracts concluded with foreign organizations providing such services.
The online-test may help a foreign organization to ensure its obligation to register with the Belarusian tax authorities and pay VAT in the Republic of Belarus.