Belarus — Value-added tax (VAT)
|General VAT Rate
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 2024
- 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.
- 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.
Belarus Tax Sources & Citations
- EN: Belarus Value Added Tax
- RU: НДС
- CN: 增值税
- Belarus Ministry of Taxes and Duties of the Republic of Belarus (1)
- Ernst & Young global VAT tax study, Belarus (updated 2024)
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