Belarus VAT Filing and Payment Reference

Look up your Belarus filing frequency, return deadline, payment deadline, and payment currency.

Updated 15 days ago

Non-Resident e-VAT Filing

Field	Value
Available frequencies	Quarterly only
Return deadline	The 20th day of the month following the quarter
Deadline by quarter	Q1 by 20 April, Q2 by 20 July, Q3 by 20 October, Q4 by 20 January
Payment deadline	The 22nd day of the month following the quarter
Weekend and holiday rule	Deadlines move forward to the next working day
First filing period	The quarter in which you crossed the EUR 10,000 threshold
Nil returns	Required. You file every quarter after registration regardless of turnover
Filing currency	BYN, converted at the National Bank of the Republic of Belarus rate
Payment currency	BYN or EUR
Payment method	International bank transfer to the designated state accounts
Local bank account	Not required
Input VAT recovery	Not available under this scheme
Annual reconciliation return	None
What Kintsugi does	Kintsugi prepares and files the return
What you do	You remit the payment by the payment deadline

Standard VAT Filing

Field	Value
Available frequencies	Monthly by default, or quarterly on notification to the authority
Return deadline	The 20th day of the month following the reporting period
Deadline by quarter	Q1 by 20 April, Q2 by 20 July, Q3 by 20 October, Q4 by 20 January
Payment deadline	The 22nd day of the month following the reporting period
Weekend and holiday rule	Deadlines move forward to the next working day
First filing period	The period in which taxable activity began
Nil returns	Required
Filing currency	BYN
Payment currency	BYN
Payment method	Bank transfer from a Belarusian account
Local bank account	Required
Input VAT recovery	Available, supported by signed electronic invoices
Annual reconciliation return	None
What Kintsugi does	Kintsugi monitors exposure. Filing under this scheme is not currently in Kintsugi's Belarus scope
What you do	You file and pay, or arrange this locally

Corrections and Credit Notes

Field	Value
Mechanism	Belarus uses a corrected or additional electronic invoice rather than a separate credit note document
Reference to original	The corrected invoice must reference the original invoice number and date
When to correct	On return of goods, refusal of services, or a price reduction
Reporting period	The period in which the reduction is recognized, which depends on when the buyer signs the corrected invoice
Subscription prorations	Treated as an adjustment through the same corrected invoice process, not as a separate mechanism
Reverse-charged sales	Your Belarus business customer adjusts both its self-assessed output VAT and its input deduction

What is Not Included Here

Intrastat, EC Sales List, or similar EU returns. Belarus is not in the EU, and the EAEU has no equivalent.
Annual VAT reconciliation. Belarus settles VAT entirely through its monthly or quarterly returns.
Belarus electronic invoicing deadlines. These apply to standard domestic VAT payers, not to non-resident e-VAT payers, and are outside Kintsugi's Belarus scope.
Penalty and interest calculation. Kintsugi does not calculate Belarusian late filing penalties.
Back filings for periods before Kintsugi took over. Contact us so these can be assessed separately.

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