Belarus | KPMG | GLOBAL

Belarus

Belarus

Explore the requirements and rules that apply to electronically supplied services in Belarus.

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Aerial view of Belarus city

Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, up to 31 December 2017.

Yes, from 1 January 2018.

If there is no current requirement, is there any anticipated change to that position?

From 1 January 2018, non-resident suppliers to Belarusian individuals are required to register for VAT for B2C electronically supplied services.

Is an invoice compliant with the VAT/GST law in the customer's country required?

No.

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, the business customer must self-assess for VAT in its VAT return on a reverse charge basis.

If there is no current requirement, is there any anticipated change to that position?

No.

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No, the customer pays the full price to the supplier, and self-assesses for VAT on this price in its VAT return.

 

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement:

When did/will that requirement come into effect?

1 January 2018

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

There is no minimum threshold.

Is simplified or standard registration required?

Optional.

Does the requirement apply to all e-services?

No.

Contacts

Steve Austwick
Partner, Tax
T +371 67038057
E saustwick@kpmg.com
 

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