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Hello Google Play Developer,
Beginning January 1, 2018, if your business is located outside of Belarus, Saudi Arabia, or United Arab Emirates, Google will be responsible for determining, charging, and remitting VAT for Google Play paid apps and in-app purchases made by customers in Belarus, Saudi Arabia, and the United Arab Emirates, due to a change in Value-Added Tax (VAT) laws. No action will be required on your part. After this change is made, you'll be able to save time previously spent calculating and remitting VAT for your customers' purchases.
If your business is located in Belarus, Saudi Arabia, or the United Arab Emirates, you're still responsible for determining, charging, and remitting VAT.