BY Value-added tax (VAT) Rates Belarus — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
20% 10%, 0% Ruble (BYR)

Belarus's general VAT rate is 20%, with other rates including 10% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Taxes and Duties of the Republic of Belarus (http://www.nalog.gov.by) in Minsk.

Belarus is a member of the Eurasian Economic Community member trading bloc, which may affect international VAT collection and regulations.

Belarus's consumption tax is called the Value-added tax (VAT), locally known as Nalog na dobavlennuyu stoimost (NDS), which was introduced in December 1991.


Belarus VAT rates for 2017

Standard
20%
Reduced
10%
Other
Zero-rated and exempt

Belarus VAT number format

Businesses in Belarus that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Taxes and Duties of the Republic of Belarus, and will follow a certain format. The VAT number format is Tax identification number (TIN) with 9 digits.


Belarus VAT return periods

Businesses in Belarus that are required to collect tax from consumers must file regular tax returns with the Ministry of Taxes and Duties of the Republic of Belarus in Minsk. Belarus's VAT return periods are:

Quarterly or monthly (at the choice of the taxpayer)


Belarus Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Belarus are required to start collecting and remitting tax.

Registration
No separate registration exists for VAT purposes; taxpayers register for all corporate taxes at the same time, but a VAT exemption is available for smaller businesses

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Belarus are not required to collect taxes from the consumer.


Belarus VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Belarus VAT refund program, more info can be obtained from the Ministry of Taxes and Duties of the Republic of Belarus.


BY Value-added tax (VAT) Rates Belarus Tax Sources & Citations

  • EN: Belarus Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Belarus's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Belarus tax information on this page is incorrect or out of date.
Citations:
  1. Belarus Ministry of Taxes and Duties of the Republic of Belarus (http://www.nalog.gov.by)
  2. Ernst & Young global VAT tax study, Belarus (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/by-belarus