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La información proporcionada en esta página está destinada únicamente a fines informativos generales. No debe interpretarse como asesoramiento fiscal, ni pretende serlo. Para obtener asesoramiento sobre sus responsabilidades fiscales particulares, consulte con un experto fiscal experimentado. PayPro Global no asume ninguna responsabilidad por ninguna acción tomada o no tomada en base a la información presentada aquí.

Belarus levies a standard 20% Value Added Tax (VAT) on goods and services, including cross-border digital and electronic services supplied to local consumers. Non-resident digital B2C providers face a mandatory €10,000 annual sales threshold, requiring registration with the Ministry of Taxes and Duties once their revenue from individual Belarusian customers exceeds this limit. Compliant non-resident businesses are required to file returns and remit payments electronically on a quarterly basis, with submissions due by the 20th day of the month following the reporting period.

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Bielorrusia

Belarus applies a standard Value Added Tax of 20% on goods and services, including digital products supplied by non-resident businesses to Belarusian customers. Non-resident providers of digital services have no registration threshold and must register with the Ministry of Taxes and Duties immediately upon first sale.

Enlace oficial del gobierno: Ministry of Taxes and Duties of Belarus

20.00%

Tasa de IVA/impuesto sobre las ventas de productos y servicios electrónicos

Categorías de productos exentos

Certain financial services, insurance, medical services, educational services, residential rentals

Tax applicable for

B2B and B2C

Mecanismo de inversión del sujeto pasivo para ventas B2B

Sí

Se requiere validación del ID fiscal

Sí

¿Cuándo debe registrarse?

 Upon first sale

Posibilidad de registro en línea

Sí

Se necesita representante local

No se requiere

Procedimiento de registro

Register with Ministry of Taxes and Duties for VAT purposes

Lista de servicios digitales y electrónicos sujetos a impuestos

SaaS, software, digital products

Sanciones

Civil penalties and interest apply for errors, omissions, late payments, or inadequate record-keeping; specific amounts per Belarus Tax Code

Umbral de registro

First sale

Frecuencia de presentación

Trimestral 

Fecha límite de presentación

By the 20th of the month

Requisitos de facturación electrónica

Sí

Mantenimiento de registros

5 years

How-To Guides: Belarus SaaS VAT

Paso: 1 Umbral

Effective January 1, 2018, Belarus requires non-resident vendors (including online platforms) of digital services to consumers (B2C) in Belarus to register for and collect VAT, regardless of the sales amount.

 

Foreign providers must register before the first sale.

Paso: 2 Registro de empresas

Foreign companies register via the Ministry of Taxes and Duties of the Republic of Belarus. The process is handled electronically through the “Personal Account of a Foreign Organization” on the tax portal.

Paso: 3 Número TIN/IVA

Registered entities are issued a UNP (УНП – Учетный номер плательщика), which serves as the tax identification number.

Paso: 1 Tasa de IVA estándar

In Belarus, the standard VAT rate is of 20%.

Paso: 2 Fórmula del IVA

Para calcular el importe de su impuesto, utilice la siguiente fórmula:

 

Monto del Impuesto = Precio Neto x 20%

Paso: 1 Ventas B2C

The foreign provider must charge 20% VAT at the point of sale. Customer location is determined by IP address, bank card country code, or billing address.

Paso: 2 Ventas B2B

VAT is not charged by the foreign seller. The seller must obtain and verify the Belarusian customer’s UNP to treat the sale as B2B and invoke the reverse charge mechanism.

Paso: 3 Requisitos de Facturación

For B2C, a formal VAT invoice (ESF) is typically not required for non-residents, but commercial invoices should include:

  • Nombre/Dirección del proveedor
  • Supplier UNP
  • Fecha de emisión
  • Número secuencial
  • Descripción de los servicios
  • VAT Rate (20%),
  • Total Amount in the transaction currency.

Paso: 1 Intervalo de presentación

The filing interval in Belarus is quarterly.

Paso: 2 Fecha límite de presentación

Submission must be completed by the 20th of the month following the reporting quarter. Payment is due by the 22nd of the same month.

Paso: 3 Presentación

Filings are submitted through the Ministry of Taxes and Duties Portal. Payments can be made in Belarusian Rubles (BYN) or other supported foreign currencies via bank transfer.

Paso: 4 Mantenimiento de registros

While specific e-service record forms are not strictly mandated, general tax law suggests maintaining records for at least 5 years.

PayPro Global Solution: Registro y Representación Fiscal Simplificados

Navigating Belarus’ VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Obtenga más información sobre nuestros servicios MoR.

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