Documents Required for Belarus VAT Registration Reference

Who this applies to

Foreign businesses selling digital services to Belarusian consumers, with no permanent establishment in Belarus

Portal account

An account on the Belarusian unified identification service is required before portal access

Filing portal

The Ministry of Taxes and Duties taxpayer portal

Electronic signature

A cloud electronic digital signature (cloud EDS) issued through the Ministry portal. No physical token is needed

Registration form

The prescribed registration form, signed with the cloud EDS

Entity details

Legal name, registered address, and contact details matching your incorporation documents

Fiscal representative

Not required

Local bank account

Not required

Local address

Not required

What Kintsugi does

Kintsugi handles the portal account, the signature setup, and the submission on your behalf

Notes

Payment is made by international transfer in BYN or EUR. Returns report amounts in BYN

Who this applies to

Belarus-incorporated entities, and foreign businesses with a branch or other permanent establishment in Belarus

Portal account

Ministry portal access with a cloud EDS, or a login and password paired with an EDS

Incorporation documents

Certificate of incorporation and founding charter

Director identification

Identification for the responsible director

Local address

Proof of a legal address in Belarus is required

Local bank account

Required, including account details at registration

Fiscal representative

Not required

Electronic invoicing

Enrollment in the Belarusian electronic invoicing system is required for standard VAT payers

What Kintsugi does

Kintsugi monitors exposure. Registration and filing under this scheme are not currently in Kintsugi's Belarus scope

Notes

Filing is monthly by default, with quarterly available on notification to the authority

Tax registration number

UNP, nine digits, numeric only, with the final digit a check digit

Proof of registration

Certificate of state registration for standard registrations, or portal confirmation for non-resident e-VAT registrations

Portal credentials

Ministry portal access, with a cloud EDS

Registration scheme

Standard VAT, or non-resident e-VAT

Effective registration date

The date shown on your registration confirmation

Assigned filing frequency

As assigned by the authority. Non-resident e-VAT is quarterly. Standard is monthly or quarterly

Existing tax agent

Belarus does not require one. Record any voluntary arrangement so it can be accounted for

Filed history

Last period filed, and any open assessments

Opening balance

Any unpaid VAT, pending refund, or carry-forward credit at handoff

Notes

Pre-handoff items are settled by you, not absorbed into Kintsugi's filings