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Belarus VAT on digital services

The east European state of Belarus imposed Value Added Tax on foreign supplies of digital or electronic services to its consumers from 1 January 2018.  This requires non-resident providers to register with the tax office immediately as there is not registration threshold. There is no B2B reverse charge process; an effective Withholding VAT is applied.

The current standard VAT rate is 20%. Check our global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers. Preparing VAT or for digital services return can be complex.  VAT Calc’s single platform VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor integrated tools.

What digital services are liable to Belarus VAT?

The Belarus tax authorities have made income from the following services liable to VAT:

licensing of software (including computer games),

  • online databases,
  • e-books,
  • graphic images, music,
  • streaming or download audio-visual works;
  • web advertising services
  • placing sales offers via the Internet;
  • data engine search, selection, sorting, and provision to users via the Internet;
  • providing domain names and hosting services, etc.

VAT registration and compliance

There is a separate electronic services VAT registration for non-residents process. Foreign entities are generally not obliged to prepare invoices for their customers. VAT 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.

B2B supplies of digital services

Belarus does not offer the reverse charge zero-VAT option for foreign providers selling to VAT registered businesses. Instead, the Belarussian customer should pay the VAT on behalf of the foreign vendor. The customer has the right to deduct this paid VAT against their own output VAT.

Europe VAT on digital services

Country (click for details) Rate Date Threshold Comments
EU 27 member states 17% to 27% Jan 2015 €10k EU residents; Nil for non-EU
Albania 20% Jan 2015 Nil
Andorra 4.5% Jan 2015 Nil
Belarus 20% Jan 2018 Nil
Georgia 18% Oct 2021 Nil
Iceland 24% Nov 2011 ISK 2 million
Kosovo 18 Sep 2015 Nil
Moldova 20% Apr 2020 Nil
Norway 25% Jul 2011 NOK 50,000
Russia 16.67% Jan 2017 Nil B2C & B2B
Serbia 20% Apr 2017
Switzerland 7.7% Jan 2010 CHF 100,000 on global income
Turkey 18% Jan 2018 Nil
Ukraine 20% Jan 2022 UAH 1m
UK 20% Jan 2015 Nil

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