From January 1, 2018, amendments to the Tax Code of the Republic of Belarus came into force. According to these amendments, foreign organizations shall calculate and pay value added tax when selling software and services to the citizens of the Republic of Belarus in electronic form (e-VAT), i.e. via the Internet using information technologies. E-services include, for example, provision of domain names, hosting services, provision of access to the Internet search engines, and Internet advertising services.
In accordance with the legislation of the Republic of Belarus, registration with the tax authorities is an administrative procedure and shall be carried out in electronic form via the Central Electronic Services Portal (service code 156.1.1.9). The administrative procedure is free and is available in the user’s personal account of the Central Electronic Services Portal accessing with lax authentication (login/password).
Receiving Service
To receive this service, order it in your personal account, fill in and send an application for registration with the tax authority of a foreign organization which renders services to individuals in electronic form.
Notification of acceptance of the application by the tax authority, as well as the result will be presented in the personal account of the NAIS portal in the “Ongoing services” section. The communication on the UNP assignment (or refusal to register with the tax authority indicating the reason) will be sent to the e-mail address specified in the application.
The period of service provision is 2 working days from the date of the application submission
The service is free of charge.
Categories of service recipients are foreign organizations that render or intend to render e-services.
Service result
As a result of the service, the following data are provided:
– payer’s identification number (UNP). A foreign organization submits an e-VAT return in electronic form via the payer’s personal account on the portal of the Taxes and Duties Ministry. The tax return is signed using a “cloud” EDS, this service is provided by the National Center for Electronic Services.
At the end of the 1st quarter of 2020, 76 foreign companies pay “Google tax” in Belarus, including Google, Amazon, Apple, Linkedin, Netflix, Booking.com, Uber, Viber, iTunes, FACEBOOK.