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.