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Belarusian VAT on digital services

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:

  • Licensing of software
  • Online computer games
  • Streaming or down load media
  • E-books
  • Database access
  • Internet advertising services
  • Real time trading platforms
  • Data storage and processing
  • Domain name provision and hosting

Place of supply

Digital 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

VAT registration

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

VAT returns are submitted on a quarterly basis.

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