Standart VAT rate
rolling 12 month period
Belarusian VAT for digital service providers
From 1 January 2018, non-resident providers of electronic/digital services to consumers in Belarus will charge local VAT. here is no annual sales registration threshold for non-resident providers of digital services.
Non-resident providers of digital services will be obliged to register for VAT with the Ministry of Taxes and Duties. The application is paper-based.
List of digital services that are the subject of Belarusian VAT
Belarusian law includes the following services within the definition of digital services:
In Belarus, the following VAT rates are applied:
Late – registration penalties
Belarusian administrative law provides for several types of fines in the following amounts for tax registration violations: