Compendium · Europe · Belarus
Belarus: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-10-29
Foreign suppliers of electronic services to Belarusian individuals must register with MNS when annual Belarus sales reach or exceed EUR 10,000. Registration via the Central Electronic Services Portal (service 156.1.1.9), ~2 working days. Charge 20% VAT (no input VAT recovery). Quarterly information/returns by the 20th of the following month; payment by the 22nd
No free-threshold support in the API; registration-from-first-sale or specialist regime
Spot a mistake in Belarus’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — No free-threshold support in the API; registration-from-first-sale or specialist regime
- Amount / measure
- EUR 10,000
EUR 10,000 of electronic services to Belarusian individuals in a calendar year (MNS / NCES materials) - Window
- any rolling 12 months
- Standard rate
- 20.0%
Standard VAT 20%. No input VAT recovery for foreign e-services suppliers under Art. 141 framework - Who must register
- Foreign organisations / foreign IEs supplying services in electronic form to Belarusian individuals above the threshold
- Evidence of location
- Customer is Belarusian individual. Keep Belarus location indicators. Fixed multi-evidence checklist: Not specified in official English guidance as of 2026-10-29
- Invoicing
- Charge 20% VAT once registered; no input VAT deduction under the foreign e-services rules
- Filing
- Quarterly. Information/return by the 20th of the month after the quarter; payment by the 22nd (e.g. 2026: Q1 22 Apr, Q2 20 Jul, Q3 20 Oct, Q4 20 Jan 2027 per MNS calendar notes)
- Effective
- Electronic-services VAT for foreigners (Tax Code Art. 141 framework); e-VAT foreign portal
- Authority
- Ministry of Taxes and Duties (MNS)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime
How to register
- Self-register online?
- Yes — apply electronically via the Central Electronic Services Portal (service 156.1.1.9) for foreign e-VAT. No Belarusian fiscal representative is required for this path
- Resident representative / fiscal agent
- Not required for the foreign e-VAT registration path described by NCES/MNS
- Regime
- Belarus foreign electronic-services VAT (e-VAT) via NCES/MNS. Watch the EUR 10,000 annual sales figure cited in secondary summaries
Steps (in order)
- Confirm electronic services to Belarusian individuals and whether EUR 10,000 annual sales are reached
- Apply electronically via the Central Electronic Services Portal (service 156.1.1.9) — https://www.nalog.gov.by/electronic VAT/
- Upload company details and any supporting documents the portal requests
- Charge 20% VAT; file quarterly by the 20th and pay by the 22nd via the MNS payer portal
Documents
- Electronic e-VAT application — Via NCES service 156.1.1.9
- Company / contact details — As required on the portal form
- Official processing time
- About two working days (NCES materials)
- Official fees
- Registration free per NCES materials reviewed; adviser fees are commercial
- Portal
- https://www.nalog.gov.by/electronic VAT/
- Local bank account
- Pay via the MNS payer portal as directed
- Filing frequency
- Quarterly. File by the 20th; pay by the 22nd
- Payment currency
- BYN (or as directed on the portal)
- Input VAT recovery
- Simplified foreign e-VAT typically remits output tax only; confirm with MNS
- Portal language
- Russian / Belarusian (official); some English secondary summaries
- Penalties
- Belarusian tax procedure penalties for non-registration / late filing; confirm current amounts with MNS
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG (regional / ask for Belarus desk) — Regional entry; ask for Belarus tax desk
Official sources
MNS — e-VAT foreign person
NCES — AP 156.1.1.9 registration
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- Yes — EUR 10,000/year to Belarusian individuals
- Is a local tax representative mandatory?
- No for the foreign e-VAT path
- What rate applies?
- 20% VAT (no input recovery)
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice