Tax rate by region Belarus

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The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

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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Belarus

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.

Official government link: Ministry of Taxes and Duties of Belarus

20.00%

E-products and services VAT/Sales tax rate

Exempted product categories

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

Tax applicable for

B2B and B2C

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

 Upon first sale

Online registration possible

Yes

Local representative needed

Not required

Registration procedure

Register with Ministry of Taxes and Duties for VAT purposes

List of digital and electronic services liable for tax

SaaS, software, digital products

Penalties

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

Registration threshold

First sale

Filing interval

Quarterly 

Filing deadline

By the 20th of the month

E-invoicing requirements

Yes

Record keeping

5 years

How-To Guides: Belarus SaaS VAT

Step: 1 Threshold

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.

Step: 2 Business Registration

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.

Step: 3 TIN/VAT Number

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

Step: 1 Standard VAT Rate

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

Step: 2 VAT Formula

To calculate your tax amount, use the following formula:

 

Tax Amount = Net Price x 20%

Step: 1 Selling 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.

Step: 2 Selling 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.

Step: 3 Invoice Requirements

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

  • Supplier Name/Address
  • Supplier UNP
  • Date of Issue
  • Sequential Number
  • Description of Services
  • VAT Rate (20%),
  • Total Amount in the transaction currency.

Step: 1 Filing Interval

The filing interval in Belarus is quarterly.

Step: 2 Filing Deadline

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

Step: 3 Submission

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.

Step: 4 Record Keeping

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

PayPro Global Solution: Simplified Registration & Fiscal Representation

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.

Learn more about our MoR services.

FAQ

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