Главная Электронные услуги,оказываемые иностранными организациями физическим лицам Республики Беларусь/Online services provided by foreign companies to individuals of the Republic of Belarus Разъяснения МНС / Explanatory statement of the Ministry of Taxes and Duties МЕХАНИЗМ ИСПОЛНЕНИЯ ОБЯЗАННОСТЕЙ С 1 ЯНВАРЯ 2018 Г. ИНОСТРАННЫМИ ОРГАНИЗАЦИЯМИ, ОКАЗЫВАЮЩИМИ ЭЛЕКТРОННЫЕ УСЛУГИ ФИЗИЧЕСКИМ ЛИЦАМ В РЕСПУБЛИКЕ БЕЛАРУСЬ/ GUIDANCE ON TAX OBLIGATIONS OF FOREIGN ORGANIZATIONS PROVIDED ONLINE DIGITAL SERVICES TO PRIVATE CONSUMERS (SINCE JANUARY 1, 2018) Guidance on tax obligations of foreign organizations provided online digital services to private consumers in the Republic of Belarus (since January 1, 2018)

Guidance on tax obligations of foreign organizations provided online digital services to private consumers in the Republic of Belarus (since January 1, 2018)

With the aim to facilitate interaction between foreign organizations provided online digital services to private consumers and Belarusian tax authorities e-service page is in the process of creation on the official website of the Ministry of Taxes and Duties of the Republic of Belarus. E-service is available in Russian and English languages.

The link on this e-service is located on the official website of the Ministry of Taxes and Duties http://www.nalog.gov.by.

The functioning of the e-service is to be based on the principle of one-stop shop which allows to perform all actions required to fulfill the obligations established under the Tax code of the Republic of Belarus, in particular:

  • to register with tax authorities;
  • to submit tax return.
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Moreover, the e-service is designed to provide regulatory information, explanations and comments. In case organization is not sure about its tax obligations, e-service will assist to determine whether the organization is recognized as a taxpayer.

Foreign organizations recognized as taxpayers should follow the following guidance.

To register with tax authorities

Step 1. Follow the link sited on the e-service page to go to the e-service portal (web-address of this Internet portal http://portal.gov.by, in Belarus all administrative procedures in electronic form are carried out via this portal).

Step 2. Register with the e-service portal by filling in the following fields:

Fields that are to be filled in by a foreign organization to register with e-service portal

Name*

Surname*

E-mail *

Telephone number*

Note: The filled in e-mail will serve as the login.

The link which follows to the page of foreign organization’s personal account and the password will be sent on the e-mail indicated during the registration.

Step 3. Go to the personal account after entering login and password received on the e-mail indicated during the registration.

After successful authorization on the e-service portal, user’s personal account is displayed.

Step 4. On the tab “Services available” in the category “Services for non-residents” on the service “Registration of a foreign organization provided online digital services to private consumers with tax authorities” choose “Recieve”. Then fill in the following form:

Registration of a foreign organization provided online digital services to private consumers with tax authorities

ORGANIZATION DATA

1

Full name of the foreign organization

(in Russian transcription)

2

Full name of the foreign organization

(in English transcription)

3

Country of registration (residence) code

4

Foreign organization registration number in the country of registration (residence)

5

Tax identification number (or its analogue) in the country of registration (residence), if it differs from the registration (identification) number specified in field 4

6

Address in country of registration (residence) in Russian transcription

7

Address in country of registration (residence) in Latin transcription

8

E-mail

9

Telephone number

10

Website of the foreign organization

11

The name of the trademark (service mark) of the foreign organization in Russian transcription

12

The name of the trademark (service mark) of the foreign organization in English transcription

DATA ABOUT SERVICES PROVIDED BY THE FOREIGN ORGANIZATION

13

Mark with “X” online digital services provided

14

Websites which provide online digital services

15

Mobile applications which provide online digital services

DATA ABOUT THE HEAD OF THE FOREIGN ORGANIZATION OR AUTHORIZED REPRESENTATIVE OF THE FOREIGN ORGANIZATION

16

Head of the foreign organization

17

Authorized representative of the foreign organization

18

Name of organization which represents interests of the foreign organization in Russian transcription

19

Name of organization which represents interests of the foreign organization in English transcription

20

Surname, name, patronymics (if any) in Russian transcription

21

Surname, name, patronymics (if any) in Latin transcription

22

E-mail

23

Telephone number

24

Name, date and number of the document confirming qualifications of a representation of the foreign organization

SAVE

SEND

PRINT

EXIT

Please, note. When filling in data about the head of the foreign organization or authorized representative of the foreign organization, the e-mail and the telephone number of the head (representative) of the foreign organization who is going to cooperate with tax authorities in relation to issues concerning with the registration, tax return submission and payment of tax should be indicated.

Enclose electronic copies (scans) of the following documents to the application:

- extract from trade register of the foreign organization’s country of residence or any other equivalent confirmation of the foreign organization’s legal status in accordance with the country of residence legislation (together with such extract or confirmation translated into Russian language) issued no later than 3 month before submission of the application;

- document confirming authorities of the foreign organization’s representative together with its translation into Russian language.

Apostilization and translation verification of the above mentioned documents are not required.

The application should be presented during the period from 1 January 2018 to 31 March 2018. The application is examined by tax authorities during 15 days. The result of such examination is either registration with tax authorities or refusal. Incorrect data stated in the application may result in denial of registration. The decision of tax authorities is sent to foreign organization’s personal account within e-service portal and e-mail.

In case tax authorities make positive decision:

▪ the following information will be sent on the e-mail:

- notification about tax identification number (TIN) assigned;

- login and password that need to be entered on the personal account page on the e-service portal;

▪ the certificate for the cloudy digital signature will be issued (foreign organization has a possibility to sign tax returns in 3 working days after registration with tax authorities).

To submit tax return

Step 1. Follow the link sited on the e-service page to go to the personal account entering login and password received from tax authorities.

Step 2. Choose “Submit tax return” in the menu (options) of the personal account.

Step 3. Fill in tax return.

The form of tax return is sited below.


Step 4. Sign tax return with the cloudy digital signature.

Tax returns should be submitted on a quarterly basis.

Due dates for tax return submission in 2018:

I quarter – 20.04.2018;

II quarter – 20.07.2018;

III quarter – 22.10.2018;

IV quarter – 21.01.2019.

Accounting

A foreign organization is required to record sales revenue income received from private consumers for online digital services provided and possess data confirming residence of private consumers as tax return figures are based on the accounting information.

Accounting is carried out for each private consumer. No particular form of accounting is established. Accounting should include:

data used to determine the residence of private consumers: surname, name, patronymics (if such data is presented by consumers), IP address, domain name, international phone code, post code of place of residence, bank identification code used by consumers when purchasing online digital services and other;

data used to determine tax base: sales revenue income from services provided, currency in which payment was made, date of service supply, amount of payments received (including prepayments). In case of repayment (deduction) – its date and amount.

Pay attention to the following:

Foreign organizations are obligated to pay VAT when provided online digital services to private consumers, including individual entrepreneurs;

Belarusian tax authorities when performing tax audit of a foreign organization have a right to request information confirming that the Republic of Belarus is a place of supply of online digital services as well as the information required to control sales revenue income received for online digital services provided and other information relevant to supply of such services.

Tax payment

VAT is to be paid on a quarterly basis in BYN (amount stated in line 5 part I of tax return).

Due dates of tax payment in 2018:

I quarter – 23.04.2018;

II quarter – 23.07.2018;

III quarter – 22.10.2018;

IV quarter – 22.01.2019.

Banking details for tax payment will be published on the official website of the Ministry of Taxes and Duties, section “online digital services provided by foreign organizations to private consumers in Belarus” on January 3, 2018.

The Minsk city Inspectorate of the Ministry of Taxes and Duties of the Republic of Belarus interacts with foreign organizations on all tax issues (address: 29 Miasnikova Str., 220030 Minsk, Belarus).

Should you have any questions regarding this information, please do not hesitate to contact the International Tax Cooperation Department of the Ministry of Taxes and Duties of the Republic of Belarus (icd@nalog.gov.by, with the mark “digital services VAT”).