Overview of VAT in Belarus supported in Kintsugi

How Belarus VAT works in Kintsugi

If you sell software or digital services to customers in Belarus, you may need to register for Belarus VAT, charge it on consumer sales, and file quarterly returns. Kintsugi tracks that exposure for you, calculates the tax, and handles the registration and the filings once Belarus is enabled on your account.

• Belarus VAT is national only, with a standard rate of 20%

• Non-resident sellers register once B2C sales to Belarus buyers pass EUR 10,000 in a calendar year

• B2B sales to Belarus businesses carry no VAT from you, because the buyer self-assesses it

• Kintsugi monitors exposure, calculates VAT, submits the registration, and files the returns

• Belarus support currently covers the B2B SaaS and B2C SaaS product categories

What Belarus VAT is

Belarus applies value added tax (VAT) to goods, services, works, and property rights supplied in the country. The tax is administered by the Ministry of Taxes and Duties of the Republic of Belarus through its portal at nalog.gov.by. The local currency is the Belarusian ruble (BYN).

Belarus is not an EU member state, so EU schemes such as One Stop Shop (OSS) do not apply. Belarus is a member of the Eurasian Economic Union (EAEU), which affects goods moving across EAEU borders.

Which Registration Scheme Applies To You

Most Kintsugi customers selling into Belarus fall under the non-resident e-VAT scheme.

What Kintsugi Does Automatically vs. What You Do

Kintsugi handles:

• Monitoring economic, physical, and collected-tax exposure in Belarus

• Tracking your B2C revenue against the EUR 10,000 threshold and alerting you when you approach it

• Calculating 20% VAT on B2C SaaS sales and applying reverse charge treatment to B2B SaaS sales

• Submitting your Belarus VAT registration once Belarus is enabled on your account

• Preparing and filing your quarterly Belarus VAT returns, including nil returns

• Converting reported amounts to BYN using the National Bank of the Republic of Belarus rate

You handle:

• Providing the registration details and documents Kintsugi requests

• Confirming which of your customers are businesses, by supplying a valid Belarus tax ID (UNP) where one applies

• Remitting the VAT payment to the Belarusian authority by the payment deadline

• Entering your input VAT in Kintsugi if you want it reflected, because Kintsugi does not calculate input tax credit

• Keeping your own invoices and records for the periods Belarus law requires

Which Integrations Feed Belarus Data

All read-only integrations except Walmart, and all tax-engine integrations except Chargebee, sync transaction data that Kintsugi uses for Belarus exposure and calculation.

How To Get Belarus Enabled

Belarus nexus monitoring runs for every organization, so you can see your exposure before you commit to anything. To register, calculate, and file in Belarus, your account needs a Premium plan and Belarus enabled by our team. Select Register on the Belarus jurisdiction. If Belarus is not yet enabled for you, the app shows Talk to Sales and connects you with someone who can turn it on. If you are on a lower plan, you keep full visibility into your Belarus exposure in the meantime.

What This Does Not Cover

• Product categories other than B2B SaaS and B2C SaaS. Kintsugi calculates Belarus VAT for these two categories today. Physical goods, expanded digital categories, and other services are not in scope for Belarus.

• The Simplified Tax System (STS). This Belarusian regime is available only to entities incorporated in Belarus that stay under 50 employees and BYN 3,500,000 in annual revenue. It is not available to non-resident sellers, and Kintsugi does not support it.

• Electronic distance selling of goods. Belarus counts these sales toward the same EUR 10,000 threshold as digital services, but Kintsugi does not calculate or file for goods sales in Belarus. If you sell goods into Belarus, your true threshold position may be higher than what Kintsugi shows.

• Registration and filing for businesses with a physical presence in Belarus. Kintsugi monitors this exposure and tells you when it exists. Registering and filing under the standard scheme is handled outside Kintsugi.

• Belarus e-invoicing (ESCHF). Belarus requires electronic invoicing for standard domestic VAT payers. Non-resident e-VAT payers are exempt, and Kintsugi does not issue Belarus electronic invoices.

• Input tax credit. Kintsugi does not calculate input VAT. The non-resident e-VAT scheme does not allow input VAT recovery at all.

• Company incorporation in Belarus. Kintsugi handles tax registration, not company formation.

This article is general information about how Kintsugi works, not tax advice for your specific situation.

FAQs

Q: Do I have to register in Belarus if I only sell to Belarusian businesses?

A: No. B2B sales are handled by reverse charge, so your Belarus business customers account for the VAT themselves. B2B sales also do not count toward the EUR 10,000 registration threshold.

Q: Does Belarus require a local agent or fiscal representative?

A: No. Belarus lets non-resident sellers register and file directly, which is why Kintsugi can handle both for you.

Q: Is Belarus part of EU OSS?

A: No. Belarus is not an EU member state, so an OSS registration does not cover Belarus. Belarus needs its own registration.

Q: Which currency do I pay in?

A: Returns report amounts in BYN, converted at the National Bank of the Republic of Belarus rate. Under the non-resident scheme you can pay in BYN or EUR by international transfer.

Need Help?

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