Belarus operates a value-added tax (VAT) system known locally as Naloh na dadanuyu vartist (NDV). Belarusian VAT is based on domestic legislation, though it follows general international VAT/GST principles. Belarus is also part of the Eurasian Economic Union (EAEU), which influences VAT treatment for cross-border trade within member states.
Belarusian VAT is governed primarily by the Tax Code of the Republic of Belarus and related regulations. VAT is administered by the Ministry of Taxes and Duties of the Republic of Belarus. The tax authority is responsible for issuing guidance, processing VAT registrations and returns, overseeing compliance obligations, and enforcing VAT rules in Belarus.
Businesses carrying out taxable activities in Belarus — whether resident or nonresident — must comply with Belarusian VAT obligations. This includes VAT registration where required, applying the correct VAT rates, issuing VAT-compliant invoices, maintaining appropriate accounting records, and filing periodic VAT returns in accordance with Belarusian VAT rules.
