Belarus VAT

Section 1 — Quick reference

Quick reference field table

Field	Value
Country	Belarus (Republic of Belarus)
Tax name	NDS (Nalog na Dobavlennuyu Stoimost / VAT)
Standard rate	20%
Reduced rates	10% (certain food, children's goods, agricultural produce)
Zero rate	0% (exports, international transport)
Return form	NDS declaration (electronic)
Filing portal	https://www.portal.nalog.gov.by
Authority	Ministry of Taxes and Duties (MNS)
Currency	BYN (Belarusian Ruble) only
Filing frequency	Monthly or quarterly (quarterly if revenue below threshold)
Deadline	20th of the month following the reporting period
EAEU membership	Yes — special rules for intra-EAEU trade (Russia, Kazakhstan, Armenia, Kyrgyzstan)
Companion skill	vat-workflow-base v0.1 or later — MUST be loaded
Contributor	Open Accounting Skills Registry
Validated by	Pending local practitioner validation
Validation date	April 2026

Key NDS return boxes

Box	Meaning
1	Taxable supplies at 20% — base
2	Output NDS at 20%
3	Taxable supplies at 10% — base
4	Output NDS at 10%
5	Zero-rated supplies (exports)
6	Exempt supplies
7	Reverse charge on imported services — base
8	Output NDS on reverse charge
9	EAEU goods imports — base
10	NDS on EAEU imports
11	Total output NDS
12	Input NDS on domestic purchases
13	Import NDS (customs or EAEU)
14	Input NDS on reverse charge (creditable)
15	Total input NDS
16	Net NDS payable or credit
17	Credit brought forward
18	Net payable

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	20%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Belarus
Unknown EAEU vs non-EAEU origin	Non-EAEU (customs import)
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge (Box 7/8/14)
Unknown blocked-input status	Blocked

Red flag thresholds

Threshold	Value
HIGH single-transaction size	BYN 15,000
HIGH tax-delta on a single default	BYN 1,000
MEDIUM counterparty concentration	>40%
MEDIUM conservative-default count	>4
LOW absolute net NDS position	BYN 30,000

Section 2 — Required inputs and refusal catalogue

Required inputs

• Minimum viable input — Bank statement for the period. Acceptable from: Belarusbank, Belinvestbank, Priorbank, BPS-Sberbank, Alfa-Bank Belarus, MTBank, or any other.
• Recommended input — Sales/purchase invoices, ESHF (electronic invoices) register, client UNP (TIN).
• Ideal input — Complete ESHF register, EAEU trade documentation, prior period declaration.

Refusal catalogue

• R-BY-1 — Simplified taxation — "Simplified taxation payers have different NDS obligations. Out of scope." (Trigger: client on simplified regime.) (R-BY-1)
• R-BY-2 — Individual entrepreneur special regime — "IE special regimes may not require NDS returns. Out of scope." (Trigger: IE on special regime without NDS obligations.) (R-BY-2)
• R-BY-3 — Partial exemption — "Input NDS apportionment required. Use a qualified practitioner." (Trigger: mixed taxable and exempt.) (R-BY-3)
• R-BY-4 — Free economic zone — "FEZ entities have special NDS rules. Out of scope." (Trigger: FEZ entity.) (R-BY-4)
• R-BY-5 — EAEU complex transactions — "Complex EAEU transactions require specialist analysis. Out of scope." (Trigger: complex intra-EAEU supply chains (triangulation, tolling).) (R-BY-5)
• R-BY-6 — Sanctions-related — "Sanctions compliance is outside this skill's scope. Seek legal advice." (Trigger: transaction involves sanctioned entities or restricted goods.) (R-BY-6)

Section 3 — Supplier pattern library

3.1 Belarusian banks (fees exempt — exclude)

Belarusian banks pattern table

Pattern	Treatment	Notes
BELARUSBANK	EXCLUDE	Financial service, exempt
BELINVESTBANK, BELINVEST	EXCLUDE	Same
PRIORBANK, PRIOR	EXCLUDE	Same
BPS-SBERBANK, ALFA-BANK BY	EXCLUDE	Same
MTBANK, BELGAZPROMBANK	EXCLUDE	Same
PROTSENTY, INTEREST	EXCLUDE	Interest, out of scope
KREDIT, LOAN	EXCLUDE	Loan principal

3.2 Government and statutory bodies (exclude)

Government and statutory bodies pattern table

Pattern	Treatment	Notes
MNS, NALOG, TAX INSPECTORATE	EXCLUDE	Tax payment
TAMOZHNYA, CUSTOMS	EXCLUDE	Duty (see import NDS separately)
FSZN, SOCIAL PROTECTION	EXCLUDE	Social contributions
BELGOSSTRAKH (mandatory insurance)	EXCLUDE	Statutory insurance

3.3 Utilities

Utilities pattern table

Pattern	Treatment	Box	Notes
ENERGOSBYT, ENERGO, MINSK ENERGIA	Domestic 20%	12	Electricity
MINSKVODOKANAL, VODOKANAL	Domestic 20%	12	Water
MINGAZ, GAZSNABZHENIE	Domestic 20%	12	Gas
A1, MTS BELARUS, LIFE:)	Domestic 20%	12	Telecoms
BELTELECOM	Domestic 20%	12	Fixed telecoms/internet

3.4 Insurance (exempt — exclude)

Insurance pattern table

Pattern	Treatment	Notes
BELGOSSTRAKH, BROSCO, PROMTRANSINVEST	EXCLUDE	Exempt
STRAKHOVANIE, INSURANCE	EXCLUDE	Same

3.5 Food and entertainment (blocked)

Food and entertainment pattern table

Pattern	Treatment	Notes
EUROOPT, GREEN, KORONA, SANTA	Default BLOCK	Personal provisioning
RESTORAN, KAFE, BAR	Default BLOCK	Entertainment blocked

3.6 SaaS — non-resident (reverse charge)

SaaS non-resident pattern table

Pattern	Box	Notes
GOOGLE, MICROSOFT, ADOBE, META	7/8/14	Reverse charge at 20%
SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI	7/8/14	Same

3.7 EAEU suppliers (special treatment)

EAEU suppliers pattern table

Pattern	Treatment	Notes
Russian, Kazakh, Armenian, Kyrgyz suppliers	EAEU import — Box 9/10	NDS paid via EAEU protocol, not customs

3.8 Professional services

Professional services pattern table

Pattern	Treatment	Box	Notes
NOTAR, NOTARIUS	Domestic 20%	12	If business purpose
AUDITOR, BUKHGALTER	Domestic 20%	12	Deductible
ADVOKAT, LAWYER	Domestic 20%	12	If business matter

3.9 Payroll and exclusions

Payroll and exclusions pattern table

Pattern	Treatment	Notes
ZARPLATA, SALARY	EXCLUDE	Wages
DIVIDEND	EXCLUDE	Out of scope
VNUTRENNIY, INTERNAL	EXCLUDE	Internal transfer
BANKOMAT, ATM	TIER 2 — ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-resident SaaS reverse charge

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00 ; BYN 52.80

Reasoning: US entity. Reverse charge at 20%. Box 7 (base), Box 8 (output NDS), Box 14 (input credit). Net zero.

Worked example table

Date	Counterparty	Gross	Net	VAT	Rate	Box (in)	Box (out)	Default?
03.04.2026	NOTION LABS INC	-52.80	-52.80	10.56	20%	14	7/8	N

Example 2 — EAEU import (from Russia)

Input line: 10.04.2026 ; OOO TECHNOPARK MOSCOW ; DEBIT ; Server equipment ; -8,500.00 ; BYN

Reasoning: Russian supplier (EAEU). EAEU import protocol — NDS self-assessed, not at customs. Box 9 (base), Box 10 (NDS). Input credit if for taxable supplies.

Worked example table

Date	Counterparty	Gross	Net	VAT	Rate	Box (in)	Box (out)	Default?
10.04.2026	OOO TECHNOPARK	-8,500	-8,500	1,700	20%	13	9/10	N

Example 3 — Entertainment blocked

Input line: 15.04.2026 ; RESTORAN VASILKI ; DEBIT ; Business dinner ; -350.00 ; BYN

Worked example table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
15.04.2026	RESTORAN VASILKI	-350.00	-350.00	0	—	—	Y	"Entertainment: blocked"

Example 4 — Export (zero-rated)

Input line: 22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +12,000.00 ; BYN

Worked example table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?
22.04.2026	TECHCORP GMBH	+12,000	+12,000	0	0%	5	Y	"Verify export docs"

Example 5 — Motor vehicle blocked

Input line: 28.04.2026 ; ATLANT-M ; DEBIT ; Car lease ; -1,800.00 ; BYN

Worked example table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
28.04.2026	ATLANT-M	-1,800.00	-1,800.00	0	—	—	Y	"Vehicle: blocked"

Example 6 — Reduced rate purchase (10%)

Input line: 20.04.2026 ; AGROKOMBINAT ; DEBIT ; Agricultural produce ; -2,200.00 ; BYN

Reasoning: Agricultural produce at 10% reduced rate. Input NDS deductible.

Worked example table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
20.04.2026	AGROKOMBINAT	-2,200	-2,000	-200	10%	12	N

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 20% (Tax Code Article 122)

• Standard rate — 20%

5.2 Reduced rate 10%

• Reduced rate — 10% (Certain food products, children's goods, agricultural produce (listed in Tax Code). Sales to Box 3/4.) (listed in Tax Code)

5.3 Zero rate

• Zero rate application — Exports, international transport. Box 5. Requires customs/export documentation.

5.4 Exempt supplies

• Exempt supply categories — Financial services, insurance, medical, educational, residential rental, postal, cultural.

5.5 Reverse charge — non-resident services

• Reverse charge treatment — Self-assess at 20%. Box 7/8 (output), Box 14 (input credit). Net zero.

5.6 EAEU imports

• EAEU import treatment — Goods from Russia, Kazakhstan, Armenia, Kyrgyzstan: NDS self-assessed under EAEU protocol (not at customs). Box 9/10. Separate EAEU import declaration required by 20th of month following import.

5.7 Non-EAEU imports

• Non-EAEU import treatment — At customs. Base = customs value + duties. Box 13. Recoverable.

5.8 Blocked input NDS

• Blocked input categories — Passenger vehicles, entertainment, personal consumption, no valid invoice/ESHF.

5.9 Electronic invoicing (ESHF)

• ESHF requirement — Mandatory electronic invoicing system. All VAT invoices must be issued via ESHF portal. Input NDS credit requires ESHF-registered invoice.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel/vehicles — Default: 0%. Question: "Car or commercial?"

• Fuel/vehicles default and question — Default: 0%. Question: "Car or commercial?"

6.2 Entertainment — Default: block.

• Entertainment default — Default: block.

6.3 SaaS entities — Default: reverse charge. Question: "Check invoice."

• SaaS entities default and question — Default: reverse charge. Question: "Check invoice."

6.4 EAEU vs non-EAEU supplier — Default: non-EAEU. Question: "Is supplier from EAEU country?"

• EAEU vs non-EAEU default and question — Default: non-EAEU. Question: "Is supplier from EAEU country?"

6.5 Owner transfers — Default: exclude.

• Owner transfers default — Default: exclude.

6.6 Foreign incoming — Default: zero-rated. Question: "Export docs?"

• Foreign incoming default and question — Default: zero-rated. Question: "Export docs?"

6.7 Large purchases — Question: "Fixed asset?"

• Large purchases question — Question: "Fixed asset?"

6.8 Mixed-use phone — Default: 0%.

• Mixed-use phone default — Default: 0%.

6.9 Cash withdrawals — Default: exclude.

• Cash withdrawals default — Default: exclude.

6.10 Rent — Default: no NDS. Question: "Commercial with NDS?"

• Rent default and question — Default: no NDS. Question: "Commercial with NDS?"

Section 7 — Excel working paper template

Per vat-workflow-base Section 3 with Belarus-specific box codes.

Section 8 — Belarusian bank statement reading guide

CSV conventions. Belarusbank and Belinvestbank exports use semicolon delimiters, DD.MM.YYYY dates. Priorbank may use comma delimiters.

• Russian/Belarusian terms — Zarplata (salary), protsenty (interest), kredit (loan), nalichnye (cash), vnutrenniy (internal), tamozhnya (customs), strakhovanie (insurance), bukhgalter (accountant).
• Internal transfers — Between client's accounts. Always exclude.
• Foreign currency — Convert to BYN at the National Bank of Belarus rate.
• IBAN prefix — BY = Belarus.
• EAEU trade indicators — Payments to/from Russian, Kazakh, Armenian, Kyrgyz counterparties or IBANs (RU, KZ, AM, KG) indicate potential EAEU protocol treatment.

Section 9 — Onboarding fallback

9.1 Entity type — Fallback: "Sole trader (IE) or company (OOO/OAO)?"

• Entity type fallback — Fallback: "Sole trader (IE) or company (OOO/OAO)?"

9.2 NDS registration — Fallback: "Standard NDS payer?"

• NDS registration fallback — Fallback: "Standard NDS payer?"

9.3 UNP — Fallback: "What is your UNP?"

• UNP fallback — Fallback: "What is your UNP?"

9.4 Period — Inference: statement dates. Fallback: "Monthly or quarterly? Which period?"

• Period inference and fallback — Inference: statement dates. Fallback: "Monthly or quarterly? Which period?"

9.5 Industry — Fallback: "What does the business do?"

• Industry fallback — Fallback: "What does the business do?"

9.6 EAEU trade — Inference: RU/KZ/AM/KG counterparties. Fallback: "Do you trade with EAEU countries?"

• EAEU trade inference and fallback — Inference: RU/KZ/AM/KG counterparties. Fallback: "Do you trade with EAEU countries?"

9.7 Exempt supplies — If yes, R-BY-3 fires.

• Exempt supplies condition — If yes, R-BY-3 fires.

9.8 Credit B/F — Always ask.

• Credit brought forward — Always ask.

Section 10 — Reference material

Sources

• Sources list — 1. Tax Code of Belarus — Chapter 14 (NDS) 2. EAEU Treaty, Annex on Indirect Taxes 3. MNS portal — https://www.portal.nalog.gov.by 4. National Bank of Belarus rates — https://www.nbrb.by

Known gaps

• Known gaps list — 1. EAEU triangulation/tolling not covered. 2. Simplified regime not covered. 3. Sanctions impact on cross-border classification not analyzed.

Change log

• v2.0 (April 2026) — Full rewrite to Malta v2.0 10-section structure.

End of Belarus VAT (NDS) Skill v2.0

Disclaimer

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