Turnover threshold


Standart VAT rate


Measurement period

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:

VAT rates

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: