Is organization a taxpayer of VAT in the Republic of Belarus?
If you have doubts, we recommend that you answer some
Is organization a non-resident of the Republic of Belarus?
Non-resident – an organization that is not domiciled in the Republic of Belarus.
Does an organization provide online digital services?
Online digital services – services provided via the Internet automatically with the use of information technologies.
Are services provided by organization included in the list of online digital services established by the Ministry of Taxes and Duties?
The list of online digital services includes the following services:
licensing (granting the rights to use) of software (including computer games), databases, their updates and additional functions, as well as electronic books (other electronic publications), informational and educational materials, graphic images, music and audiovisual works (with or without text content) via the Internet, including providing remote access to them, their reviewing and (or) listening via the Internet;
advertising services via the Internet, including those provided with the use of computer programs and databases operating via the Internet, provision of space and time slots for advertisements on the Internet;
placing sales offers for goods (works and services) and property rights via the Internet;
services automatically provided via the Internet upon entering data by the customers, automated data search, selection, sorting and provision to users per their requests via information and communication network (including stock exchange reports and automated translation in real-time mode);
search services and (or) providing the clients with information on potential customers;
providing technical, organizational and other capacities with the use of information technologies and systems for establishing contacts and making deals between sellers and customers via the Internet (including provision of a trading platform operating via the Internet in the real-time mode where potential customers offer their prices via automated procedure and the parties are alerted on a sale with an automatically generated message);
maintaining and supporting Internet presence for personal or business activity purposes, supporting users' electronic resources (Internet web sites and (or) web pages), maintaining access for other Internet users to them, providing users with modification opportunities, administering information systems;
information storage and processing, if information provider can access the information via the Internet;
providing computing pover in real-time mode for placing information in an information system;
providing domain names, hosting services;
providing access to search engines on the Internet;
gathering statistics on Internet sites.
Are services provided to private consumers?
Private consumer – a person who is not a representative of an organization. The term "private consumers" includes private entrepreneurs.
Are services provided on the territory of the Republic of Belarus?
Online digital services are provided on the territory of the Republic of Belarus in case at least one of the conditions listed below fulfills:
the place of the private consumer’s location is the Republic of Belarus;
the registered office of the bank, where the private consumer’s account is opened for service payment, or the registered office of the electronic money system used for service payment is situated on the territory of the Republic of Belarus;
the Internet Protocol address of the device used by a private consumer for the online digital services purchasing is registered in the Republic of Belarus (refers to address area of the Republic of Belarus);
international country calling code used for service purchasing or payment belongs to the Republic of Belarus.
If all answers to the questions above are positive, an organization is recognized as a taxpayer of VAT and must register with the Belarusian tax authorities.