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.
Belarussian law includes the following services within the definition of electronic services:
- Licensing of software
- Online computer games
- Streaming or down load media
- 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
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 are submitted on a quarterly basis.Click for free Belarusian VAT info