Belarus VAT Rates and Taxability Reference

Updated 8 days ago

Look up the Belarus VAT rate that applies to a sale, and see how Kintsugi treats each supported product category.

Statutory Belarus VAT rates

Field	Value
Standard rate	20%
Increased rate	25%, applied to telecommunication services
Reduced rate	10%, applied to certain goods and services
Zero rate	0%, applied to exports of goods with input VAT recovery
Exempt supplies	Certain supplies are exempt, with no input VAT recovery
Currency	BYN, the Belarusian ruble
Official exchange rate source	National Bank of the Republic of Belarus, daily published rates
Jurisdiction level	National only, no regional or local rates

Kintsugi-supported Categories

Field	B2C SaaS	B2B SaaS
Rate you charge as a non-resident seller	20%	0%, because the buyer self-assesses under reverse charge
Rate you charge as a Belarus-established seller	20%	20%, because Belarus has no domestic reverse charge
Who accounts for the tax	You, the seller	Your Belarus business customer
Counts toward the EUR 10,000 threshold	Yes	No
Registration needed to sell	Yes, once the threshold is passed	No
Invoice treatment	VAT shown to the customer	Note that the buyer self-assesses the VAT

The 0% figure on B2B SaaS is not an exemption. The VAT is still due at 20%, and your Belarus business customer pays it directly to the authority. See How B2B reverse charge works in Belarus.

Pricing and Presentation Rules

Field	Value
B2C price display	Prices shown to consumers must include VAT
B2B price display	Prices are shown excluding VAT, with the VAT rate and amount on a separate line
Rounding method	Arithmetic rounding to the nearest kopeck
Rounding granularity	Per line item, because VAT is determined separately for each type of goods, works, or services
Shipping and ancillary charges	Follow the principal supply. Delivery included in the price is taxed at the goods rate. Delivery reimbursed separately is not a taxable object

What is Not Included Here

Rates for categories Kintsugi does not calculate in Belarus. The 10% and 25% rates exist in Belarus law, but Kintsugi calculates Belarus VAT only for B2B SaaS and B2C SaaS today. Do not read the presence of a rate in the first table as Kintsugi coverage.
Excise goods. Tobacco, alcohol, and petroleum sit under a separate regime that Kintsugi does not handle.
Import VAT and customs duty. Goods entering Belarus are subject to EAEU customs treatment, which is outside Kintsugi's Belarus scope.
Input VAT rates and recovery. The non-resident e-VAT scheme allows no input VAT recovery. Kintsugi does not calculate input tax credit under any scheme.
Exempt supply lists. Belarus exempts specific supplies under its Tax Code. None of them fall inside the two categories Kintsugi supports for Belarus.

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