Belarusian VAT on Digital Services

The application of Value Added Tax (VAT) on digital services in Belarus presents an intricate landscape that is increasingly relevant for both local and international businesses. This tax is levied on all providers of digital services, compelling a thorough understanding of compliance obligations.

With specific regulations governing B2B and B2C transactions, the need for expert advice and support in this area is profoundly underscored. Interestingly, the discussion becomes even more compelling when we consider the role of leading firms like Avalara in providing tailored solutions to aid businesses in navigating the complex maze of VAT requirements.

Key Takeaways

  • VAT is imposed on digital services in Belarus, including both domestic and foreign providers.
  • Non-resident businesses are required to register for VAT in Belarus.
  • There are specific rules that apply to B2B (business-to-business) and B2C (business-to-consumer) transactions in relation to VAT on digital services.
  • Avalara can provide further information and assistance regarding compliance requirements for Belarusian VAT on digital services.


In the context of Belarusian VAT on digital services, it is pertinent to address two essential aspects:

  1. Key VAT regulations:
  • This encompasses the wide range of digital products and services subject to VAT.
  • It also includes information on registration requirements for businesses providing digital services.
  • Additionally, it covers the applied VAT rate for digital services.
  1. Crucial compliance advice:
  • This section provides key insights on VAT return filing for businesses operating in the digital services sector.
  • It emphasizes the importance of adhering to deadlines for VAT return submission.
  • It also highlights potential ramifications of non-compliance with VAT regulations in Belarus.

These two aspects are crucial for understanding and navigating the Belarusian VAT system as it relates to digital services.

Key VAT Regulations Overview

Understanding the key VAT regulations in Belarus is critical, particularly as they pertain to digital products. These include e-books, images, videos, downloadable and streaming music, cloud-based software, and online ads. All are subject to a standard VAT rate of 20%.

Key considerations include:

  • VAT registration as mandated by the Belarus tax laws.
  • The 20% VAT levied on the sale of goods and digital services.
  • VAT implications for foreign supplies of digital services, regulated by the Ministry of Finance.

Essential VAT Compliance Advice

Building upon the key VAT regulations for digital services in Belarus, the ‘Essential VAT Compliance Advice’ offers a more detailed roadmap for foreign digital businesses to ensure adherence to these guidelines.

It is crucial to register for VAT purposes with the Belarus tax authority, understand the VAT rules, and file VAT returns electronically.

Awareness of the applicable tax rates is also necessary for full compliance.

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Frequently Asked Questions

Is VAT Charged on Digital Services?

Yes, VAT is typically charged on digital services in many jurisdictions. This includes e-books, music, streaming services, and online advertising. However, the application of VAT may vary based on local tax regulations and laws.

Does Belarus Have Vat?

Yes, Belarus does have a Value Added Tax (VAT) system in place. It is a consumption tax that applies to various goods and services, including digital services, and is charged at a rate of 20%.

Is VAT Charged on Digital Services From USA to Eu?

Yes, VAT is charged on digital services from the USA to the EU. The rate varies by country. The supplier is often responsible for collecting and remitting the tax, following the destination principle of VAT.

What Is the VAT Registration Threshold in Belarus?

The VAT registration threshold in Belarus is non-existent; all businesses, regardless of turnover, are required to register for VAT. This includes both resident and non-resident businesses engaging in taxable transactions within the country.


In conclusion, understanding and complying with the VAT regulations on digital services in Belarus is a complex but essential task for businesses.

With specific rules for B2B and B2C transactions, the landscape can be navigated effectively with the help of resources like Avalara.

The company’s expertise and tools, such as the VAT Live blog, provide a comprehensive guide for businesses, ensuring they remain compliant with Belarusian VAT legislation.

Barry Caldwell

Barry Caldwell

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