Belarusian VAT rates and VAT compliance

Belarus operates a VAT system aligned with international VAT/GST principles. Belarusian VAT is administered by the Ministry of Taxes and Duties of the Republic of Belarus.

Belarus applies a standard VAT rate alongside a reduced rate and zero-rating for specific supplies.

Businesses registered for VAT in Belarus must apply the correct VAT rate to taxable supplies and remit the tax to the tax authorities by submitting periodic VAT returns.

Some supplies are exempt from VAT in Belarus. These commonly include:
 

• Certain financial and insurance services
• Healthcare and medical services
• Education and vocational training
• Certain cultural and non-profit activities
• Residential rental of immovable property

Exempt supplies do not generate output VAT and generally do not allow recovery of input VAT related to those activities.

A VAT number is required for businesses carrying out taxable activities in Belarus.
 

Belarusian-established businesses must register for VAT once annual taxable turnover exceeds BYN 40,000 within a calendar year. Below this threshold, registration is not mandatory unless specific taxable transactions trigger compulsory registration.

Non-established (foreign) businesses making taxable supplies in Belarus must generally register for VAT from the first taxable supply unless a reverse-charge mechanism applies. There is no turnover threshold for nonresidents.

As Belarus is not part of the EU, the EU One-Stop Shop (OSS) regime does not apply. VAT treatment of cross-border transactions is influenced by Eurasian Economic Union (EAEU) rules.

Get more information on VAT registration in Belarus.

VAT-registered businesses in Belarus must file monthly VAT returns. This is typical for most businesses.

Returns include output VAT on sales and recoverable input VAT on purchases.

All filings are submitted electronically through the tax authority’s systems.

Get more information on VAT returns in Belarus.

Foreign businesses storing goods in Belarus must consider VAT registration if those goods are held for sale.

Holding inventory in Belarus for resale typically triggers VAT registration obligations. Imports into Belarus may also trigger VAT registration, particularly where the foreign business acts as importer of record.

VAT is generally payable on the importation of goods into Belarus.
 

• Import VAT is due at customs clearance.  
• VAT-registered businesses may recover import VAT as input VAT if the goods are used for taxable activities.

Foreign businesses supplying digital or electronically supplied services to Belarusian consumers are required to register for VAT in Belarus once annual sales exceed €10,000.

Once the threshold is exceeded, suppliers must register, charge Belarusian VAT, and comply with local reporting obligations.

Digital services include streaming, SaaS, apps, online platforms, and other electronically delivered content.

The standard VAT rate of 20% generally applies.

VAT-registered businesses in Belarus may recover VAT incurred on taxable business expenses through their VAT returns by offsetting input VAT against output VAT.

Nonresident businesses generally need to be registered for VAT in Belarus to recover input VAT.

Belarus applies zero-rating to qualifying exports of goods and certain services supplied outside Belarus. Zero-rating allows VAT to be charged at 0% while preserving the right to recover related input VAT, provided documentary requirements are met.

• Supplier and customer details
• Tax identification number
• Description of goods or services
• VAT rate(s) and VAT amount

• Goods: VAT generally becomes chargeable when the goods are delivered or when the invoice is issued, whichever occurs first.
  
• Services: VAT is generally due when the service is supplied or when payment is received, depending on the circumstances.
  
• Imports: VAT is due at customs clearance. 

VAT records must generally be retained for at least five years. VAT returns and payments are generally due by the 20th day of the month following the reporting period.