November 9th, 2017

From 1 January 2018, non-resident providers of electronic/digital services to consumers in Belarus will charge local VAT. However, if a Belarusian intermediary acts in the settlements role, then it is the intermediary who is responsible for accounting for the VAT. Digital services definition Belarusian law includes the following services within the definition of digital services: …


Belarus 18% VAT 2020

May 22nd, 2017

Belarus plans to lower its standard VAT rate from 20% to 18% from the start of 2020. The reduction will be subject to Russia’s plans to raise its VAT rate to 22% to cut labour taxes, which would amount to a competitive devaluation by Russia.


Belarus VAT on e-Services 2017

July 20th, 2016

Belarus is introduce 20% VAT on the provision of electronic services to its consumers by foreign providers from 1 January 2017. The move follows similar plans by Russia. The new VAT will extend to fees from online gaming, apps, video or music streaming. Non-resident providers will have to VAT register with the Belarus authorities – …


Belarus e-invoices July 2016

April 16th, 2016

Belarus is introducing electronic invoices from 1 July 2016. The new regime includes a central register of invoices provided by the government. Invoice prepares will first need to apply for registration with the portal, and obtain a certificate with digital signature. When companies issue electronic invoices, they must submit them to portal by the 5th …


Belarus extends VAT net

January 2nd, 2016

  Belarus has expanded from 1 January 2016 the range of goods and services that are liable to the country’s 20% VAT rate. The new services brought within the Value Added Tax net include: The sale of agricultural businesses for property The supply of electricity The domestic supply of gas services