地域別税率 ベラルーシ

よくある質問

• What are the basics of SaaS sales tax for businesses in Belarus?

  Belarus’s VAT applies to SaaS at 20%. Non-resident registration threshold: No threshold for non-resident digital services; EUR 10.000 for non-resident goods sellers. Returns are filed quarterly (q1, q2, q3, q4), with the deadline: Return: by the 20th of the month following the reporting quarter. Record-keeping: Generally 5 years per Belarus Tax Code (electronic VAT invoices retained through ESChF system). E-invoicing: Yes — Electronic VAT Invoice (ESChF) mandatory since 2016 for B2B and B2G transactions. Consulting a qualified tax professional is strongly recommended.

   

• SaaS企業は、地域ごとに異なる売上税規制にどのように準拠すればよいですか？

  越境して事業を展開するSaaS企業は、顧客が所在する各管轄区域における特定のVAT、GST、または消費税の規則を調査する必要があります。各管轄区域におけるデジタルサービスの課税対象性を判断し、登録のしきい値を監視し、必要に応じて登録を行い、顧客の所在地に関する詳細な記録を保持することが不可欠です。最新の税率表と電子請求書作成サポートを備えた自動税務コンプライアンスソフトウェア、および国際的な間接税に精通した税務専門家は、越境義務の管理に推奨されます。

• How does customer location affect SaaS sales tax obligations in Belarus?

  Customer location is decisive for Belarus tax obligations. If the customer is located in Belarus, the supplier charges 20% on B2C sales. For B2B sales, the reverse charge mechanism applies: the Belarus-based business customer self-accounts for the tax, so the foreign supplier does not collect it. Customers located outside Belarus are generally not subject to local tax on the supply. Accurate capture of customer location and business status (resident vs non-resident, B2B vs B2C) is essential for correct invoicing and reporting.