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.
Belarusian law includes the following services within the definition of digital services:
Digital services are deemed to be provided in Belarus where:
There 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. Resident companies may not register only for VAT – a tax registration is also required. However, foreign digital 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.
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