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 ВОПРОСЫ-ОТВЕТЫ О МЕХАНИЗМЕ ИСПОЛНЕНИЯ ОБЯЗАННОСТЕЙ С 1 ЯНВАРЯ 2018 Г. ИНОСТРАННЫМИ ОРГАНИЗАЦИЯМИ, ОКАЗЫВАЮЩИМИ ЭЛЕКТРОННЫЕ УСЛУГИ ФИЗИЧЕСКИМ ЛИЦАМ / QUESTIONS AND ANSWERS FOR GUIDANCE ON FULFILLMENT OF TAX OBLIGATIONS OF FOREIGN ORGANIZATIONS SUPPLYING ONLINE DIGITAL SERVICES TO PRIVATE CONSUMERS FROM JANUARY 1, 2018 Frequently asked questions about tax obligations of foreign organizations provided online digital services to private consumers in the Republic of Belarus from January 1, 2018

Frequently asked questions about tax obligations of foreign organizations provided online digital services to private consumers in the Republic of Belarus from January 1, 2018

When is it possible to submit an application for registration of a foreign organization with tax authorities?

From January 1, 2018.

When does a foreign organization provided online digital services to private consumers have to register with tax authorities?

An application for registration with tax authorities is to be submitted by the end of a calendar quarter in which the object of taxation has arisen. So, a foreign organization provided online digital services to private consumers in the Republic of Belarus in the 1st quarter of 2018 will have to submit an application for registration with tax authorities by March 31, 2018.

What documents are attached to the application for registration with tax authorities?

Copies (scans) of the following documents have to be attached to the application for registration with tax authorities:
  • abstract 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 abstract 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.

Is it required to certify documents attached to the application for registration with tax authorities?

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

In what cases line 13 “Name of organization which represents interests of the foreign organization (if any)” of the application for registration with tax authorities is to be filled in?

Line 13 is filled in when a foreign organization is represented by another organization. In this case surname, name, patronymics (if any) of a head of the organization which represents interests of the foreign organization are indicated in line 14.

Line 13 is not filled in when a representative of the foreign organization is an individual.

When one entity was authorized to represent the foreign organization for registration with tax authorities but another entity was authorized to represent a tax return on VAT, about whom part B “Data about the head of the foreign organization or authorized representative of the foreign organization” of the application for registration with tax authorities is to be filled in?

In this case the data about person authorized to submit the tax return on VAT are indicated in part B. Moreover, it is VERY IMPORTANT to indicate the mobile phone number of the person authorized to sign the tax return on VAT because one-use sms-code for the cloudy digital signature will be sent to the indicated mobile phone number.

Is it necessary to submit the tax return on VAT if there is no taxable object?

No. The tax return on VAT is not submitted in this case.

How does a foreign organization have to carry out tax accounting?

No particular form for tax accounting is established by the Tax Code of the Republic of Belarus. A tax accounting is carried out in a free form, but it has to include:
  • data used to determine the residence of private consumers: surname, name, patronymics (if provided 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 of payment, date of service supply, amount of payments received (including prepayments). In case of repayment (deduction) – its date.

Who is a VAT-payer when an online digital service was provided by a foreign organization to a private consumer who is a Belarusian individual entrepreneur?

A foreign organization has to submit the tax return and pay VAT in this case.

Please, note. Online digital services are determined as services provided by the foreign organization via the Internet automatically with the use of information technologies. The list of online digital services is indicated in paragraph 3 of Article 33 of the Tax Code of the Republic of Belarus.