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Belarus foreign e-commerce goods sellers VAT registrations June 2022

B2C Non-resident distance selling merchants must register from June 2022

The east European country of Belarus is to impose the obligation to VAT register for non-residents selling goods (B2C) from abroad (‘distance selling’) to Belarussian consumers from 1 June 2022. There is a Value Added Tax registration threshold of €10,000 per annum of local sales. For other taxable supplies by non-residents, there is no local VAT registration threshold.

Quarterly returns – follows digital services obligations since 2018

Once registered, returns are then filed electronically on a quarterly basis. Returns and VAT payments are due by the 20th of the month following the reporting period.

The current VAT rate in Belarus is 20%.

Belarus VAT on digital services provided by non-residents has been subject to VAT since January 2018.

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