Belarussian VAT on e-services

From 1 January 2018, non-resident providers of electronic services to consumers in Belarus will charge local VAT. However, if a Belarussian intermediary acts in the settlements role, then it is the intermediary who is responsible for accounting for the VAT.

E-services definition

Belarussian law includes the following services within the definition of electronic services:

  • Licensing of software
  • Online computer games
  • Streaming or down load media
  • E-books
  • Database access
  • Internet advertising services
  • Real time trading platforms
  • Data storage and processing
  • Domain name provision and hosting

Place of supply

E-services are deemed to be provided in Belarus where:

  • The consumer is resident
  • The bank account or credit card used in settlement originates from Belarus
  • IP address is local
  • Belarus dialing code is used for phone/internet purchases

VAT registration

There is no annual sales registration threshold for non-resident providers of e-services.

Non-resident providers of e-services will be obliged to register for VAT with the Ministry of Taxes and Duties. The application is paper-based.  Resident companies may not register only for VAT – a tax registration is also required. However, foreign e-services providers are able to complete a VAT-registration only process. The provider may apply with the assistance of a local tax agent, or directly themselves.

VAT returns

VAT returns are submitted on a quarterly basis.

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