OpenAccountants

belarus-vat.md345 lines13.7 KB

v20

1	---
2	name: belarus-vat
3	description: Use this skill whenever asked to prepare, review, or classify transactions for a Belarus VAT (NDS) return for any client. Trigger on phrases like "Belarus VAT", "Belarusian NDS", "MNS filing", or any request involving Belarusian VAT. This skill covers standard NDS payers filing monthly/quarterly returns. Simplified taxation and individual entrepreneur special regimes are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Belarus VAT work.
4	version: 2.0
5	---
6
7	# Belarus VAT (NDS) Return Skill v2.0
8
9	## Section 1 — Quick reference
10
11	\| Field \| Value \|
12	\|---\|---\|
13	\| Country \| Belarus (Republic of Belarus) \|
14	\| Tax name \| NDS (Nalog na Dobavlennuyu Stoimost / VAT) \|
15	\| Standard rate \| 20% \|
16	\| Reduced rates \| 10% (certain food, children's goods, agricultural produce) \|
17	\| Zero rate \| 0% (exports, international transport) \|
18	\| Return form \| NDS declaration (electronic) \|
19	\| Filing portal \| https://www.portal.nalog.gov.by \|
20	\| Authority \| Ministry of Taxes and Duties (MNS) \|
21	\| Currency \| BYN (Belarusian Ruble) only \|
22	\| Filing frequency \| Monthly or quarterly (quarterly if revenue below threshold) \|
23	\| Deadline \| 20th of the month following the reporting period \|
24	\| EAEU membership \| Yes — special rules for intra-EAEU trade (Russia, Kazakhstan, Armenia, Kyrgyzstan) \|
25	\| Companion skill \| vat-workflow-base v0.1 or later — MUST be loaded \|
26	\| Contributor \| Open Accounting Skills Registry \|
27	\| Validated by \| Pending local practitioner validation \|
28	\| Validation date \| April 2026 \|
29
30	Key NDS return boxes:
31
32	\| Box \| Meaning \|
33	\|---\|---\|
34	\| 1 \| Taxable supplies at 20% — base \|
35	\| 2 \| Output NDS at 20% \|
36	\| 3 \| Taxable supplies at 10% — base \|
37	\| 4 \| Output NDS at 10% \|
38	\| 5 \| Zero-rated supplies (exports) \|
39	\| 6 \| Exempt supplies \|
40	\| 7 \| Reverse charge on imported services — base \|
41	\| 8 \| Output NDS on reverse charge \|
42	\| 9 \| EAEU goods imports — base \|
43	\| 10 \| NDS on EAEU imports \|
44	\| 11 \| Total output NDS \|
45	\| 12 \| Input NDS on domestic purchases \|
46	\| 13 \| Import NDS (customs or EAEU) \|
47	\| 14 \| Input NDS on reverse charge (creditable) \|
48	\| 15 \| Total input NDS \|
49	\| 16 \| Net NDS payable or credit \|
50	\| 17 \| Credit brought forward \|
51	\| 18 \| Net payable \|
52
53	Conservative defaults:
54
55	\| Ambiguity \| Default \|
56	\|---\|---\|
57	\| Unknown rate on a sale \| 20% \|
58	\| Unknown VAT status of a purchase \| Not deductible \|
59	\| Unknown counterparty country \| Domestic Belarus \|
60	\| Unknown EAEU vs non-EAEU origin \| Non-EAEU (customs import) \|
61	\| Unknown business-use proportion \| 0% recovery \|
62	\| Unknown SaaS billing entity \| Reverse charge (Box 7/8/14) \|
63	\| Unknown blocked-input status \| Blocked \|
64
65	Red flag thresholds:
66
67	\| Threshold \| Value \|
68	\|---\|---\|
69	\| HIGH single-transaction size \| BYN 15,000 \|
70	\| HIGH tax-delta on a single default \| BYN 1,000 \|
71	\| MEDIUM counterparty concentration \| >40% \|
72	\| MEDIUM conservative-default count \| >4 \|
73	\| LOW absolute net NDS position \| BYN 30,000 \|
74
75	---
76
77	## Section 2 — Required inputs and refusal catalogue
78
79	### Required inputs
80
81	Minimum viable — bank statement for the period. Acceptable from: Belarusbank, Belinvestbank, Priorbank, BPS-Sberbank, Alfa-Bank Belarus, MTBank, or any other.
82
83	Recommended — sales/purchase invoices, ESHF (electronic invoices) register, client UNP (TIN).
84
85	Ideal — complete ESHF register, EAEU trade documentation, prior period declaration.
86
87	### Refusal catalogue
88
89	R-BY-1 — Simplified taxation. Trigger: client on simplified regime. Message: "Simplified taxation payers have different NDS obligations. Out of scope."
90
91	R-BY-2 — Individual entrepreneur special regime. Trigger: IE on special regime without NDS obligations. Message: "IE special regimes may not require NDS returns. Out of scope."
92
93	R-BY-3 — Partial exemption. Trigger: mixed taxable and exempt. Message: "Input NDS apportionment required. Use a qualified practitioner."
94
95	R-BY-4 — Free economic zone. Trigger: FEZ entity. Message: "FEZ entities have special NDS rules. Out of scope."
96
97	R-BY-5 — EAEU complex transactions. Trigger: complex intra-EAEU supply chains (triangulation, tolling). Message: "Complex EAEU transactions require specialist analysis. Out of scope."
98
99	R-BY-6 — Sanctions-related. Trigger: transaction involves sanctioned entities or restricted goods. Message: "Sanctions compliance is outside this skill's scope. Seek legal advice."
100
101	---
102
103	## Section 3 — Supplier pattern library
104
105	### 3.1 Belarusian banks (fees exempt — exclude)
106
107	\| Pattern \| Treatment \| Notes \|
108	\|---\|---\|---\|
109	\| BELARUSBANK \| EXCLUDE \| Financial service, exempt \|
110	\| BELINVESTBANK, BELINVEST \| EXCLUDE \| Same \|
111	\| PRIORBANK, PRIOR \| EXCLUDE \| Same \|
112	\| BPS-SBERBANK, ALFA-BANK BY \| EXCLUDE \| Same \|
113	\| MTBANK, BELGAZPROMBANK \| EXCLUDE \| Same \|
114	\| PROTSENTY, INTEREST \| EXCLUDE \| Interest, out of scope \|
115	\| KREDIT, LOAN \| EXCLUDE \| Loan principal \|
116
117	### 3.2 Government and statutory bodies (exclude)
118
119	\| Pattern \| Treatment \| Notes \|
120	\|---\|---\|---\|
121	\| MNS, NALOG, TAX INSPECTORATE \| EXCLUDE \| Tax payment \|
122	\| TAMOZHNYA, CUSTOMS \| EXCLUDE \| Duty (see import NDS separately) \|
123	\| FSZN, SOCIAL PROTECTION \| EXCLUDE \| Social contributions \|
124	\| BELGOSSTRAKH (mandatory insurance) \| EXCLUDE \| Statutory insurance \|
125
126	### 3.3 Utilities
127
128	\| Pattern \| Treatment \| Box \| Notes \|
129	\|---\|---\|---\|---\|
130	\| ENERGOSBYT, ENERGO, MINSK ENERGIA \| Domestic 20% \| 12 \| Electricity \|
131	\| MINSKVODOKANAL, VODOKANAL \| Domestic 20% \| 12 \| Water \|
132	\| MINGAZ, GAZSNABZHENIE \| Domestic 20% \| 12 \| Gas \|
133	\| A1, MTS BELARUS, LIFE:) \| Domestic 20% \| 12 \| Telecoms \|
134	\| BELTELECOM \| Domestic 20% \| 12 \| Fixed telecoms/internet \|
135
136	### 3.4 Insurance (exempt — exclude)
137
138	\| Pattern \| Treatment \| Notes \|
139	\|---\|---\|---\|
140	\| BELGOSSTRAKH, BROSCO, PROMTRANSINVEST \| EXCLUDE \| Exempt \|
141	\| STRAKHOVANIE, INSURANCE \| EXCLUDE \| Same \|
142
143	### 3.5 Food and entertainment (blocked)
144
145	\| Pattern \| Treatment \| Notes \|
146	\|---\|---\|---\|
147	\| EUROOPT, GREEN, KORONA, SANTA \| Default BLOCK \| Personal provisioning \|
148	\| RESTORAN, KAFE, BAR \| Default BLOCK \| Entertainment blocked \|
149
150	### 3.6 SaaS — non-resident (reverse charge)
151
152	\| Pattern \| Box \| Notes \|
153	\|---\|---\|---\|
154	\| GOOGLE, MICROSOFT, ADOBE, META \| 7/8/14 \| Reverse charge at 20% \|
155	\| SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI \| 7/8/14 \| Same \|
156
157	### 3.7 EAEU suppliers (special treatment)
158
159	\| Pattern \| Treatment \| Notes \|
160	\|---\|---\|---\|
161	\| Russian, Kazakh, Armenian, Kyrgyz suppliers \| EAEU import — Box 9/10 \| NDS paid via EAEU protocol, not customs \|
162
163	### 3.8 Professional services
164
165	\| Pattern \| Treatment \| Box \| Notes \|
166	\|---\|---\|---\|---\|
167	\| NOTAR, NOTARIUS \| Domestic 20% \| 12 \| If business purpose \|
168	\| AUDITOR, BUKHGALTER \| Domestic 20% \| 12 \| Deductible \|
169	\| ADVOKAT, LAWYER \| Domestic 20% \| 12 \| If business matter \|
170
171	### 3.9 Payroll and exclusions
172
173	\| Pattern \| Treatment \| Notes \|
174	\|---\|---\|---\|
175	\| ZARPLATA, SALARY \| EXCLUDE \| Wages \|
176	\| DIVIDEND \| EXCLUDE \| Out of scope \|
177	\| VNUTRENNIY, INTERNAL \| EXCLUDE \| Internal transfer \|
178	\| BANKOMAT, ATM \| TIER 2 — ask \| Default exclude \|
179
180	---
181
182	## Section 4 — Worked examples
183
184	### Example 1 — Non-resident SaaS reverse charge
185
186	Input line: `03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; USD 16.00 ; BYN 52.80`
187
188	Reasoning: US entity. Reverse charge at 20%. Box 7 (base), Box 8 (output NDS), Box 14 (input credit). Net zero.
189
190	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Box (in) \| Box (out) \| Default? \|
191	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
192	\| 03.04.2026 \| NOTION LABS INC \| -52.80 \| -52.80 \| 10.56 \| 20% \| 14 \| 7/8 \| N \|
193
194	### Example 2 — EAEU import (from Russia)
195
196	Input line: `10.04.2026 ; OOO TECHNOPARK MOSCOW ; DEBIT ; Server equipment ; -8,500.00 ; BYN`
197
198	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.
199
200	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Box (in) \| Box (out) \| Default? \|
201	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
202	\| 10.04.2026 \| OOO TECHNOPARK \| -8,500 \| -8,500 \| 1,700 \| 20% \| 13 \| 9/10 \| N \|
203
204	### Example 3 — Entertainment blocked
205
206	Input line: `15.04.2026 ; RESTORAN VASILKI ; DEBIT ; Business dinner ; -350.00 ; BYN`
207
208	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Box \| Default? \| Excluded? \|
209	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
210	\| 15.04.2026 \| RESTORAN VASILKI \| -350.00 \| -350.00 \| 0 \| — \| — \| Y \| "Entertainment: blocked" \|
211
212	### Example 4 — Export (zero-rated)
213
214	Input line: `22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +12,000.00 ; BYN`
215
216	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Box \| Default? \| Question? \|
217	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
218	\| 22.04.2026 \| TECHCORP GMBH \| +12,000 \| +12,000 \| 0 \| 0% \| 5 \| Y \| "Verify export docs" \|
219
220	### Example 5 — Motor vehicle blocked
221
222	Input line: `28.04.2026 ; ATLANT-M ; DEBIT ; Car lease ; -1,800.00 ; BYN`
223
224	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Box \| Default? \| Excluded? \|
225	\|---\|---\|---\|---\|---\|---\|---\|---\|---\|
226	\| 28.04.2026 \| ATLANT-M \| -1,800.00 \| -1,800.00 \| 0 \| — \| — \| Y \| "Vehicle: blocked" \|
227
228	### Example 6 — Reduced rate purchase (10%)
229
230	Input line: `20.04.2026 ; AGROKOMBINAT ; DEBIT ; Agricultural produce ; -2,200.00 ; BYN`
231
232	Reasoning: Agricultural produce at 10% reduced rate. Input NDS deductible.
233
234	\| Date \| Counterparty \| Gross \| Net \| VAT \| Rate \| Box \| Default? \|
235	\|---\|---\|---\|---\|---\|---\|---\|---\|
236	\| 20.04.2026 \| AGROKOMBINAT \| -2,200 \| -2,000 \| -200 \| 10% \| 12 \| N \|
237
238	---
239
240	## Section 5 — Tier 1 classification rules (compressed)
241
242	### 5.1 Standard rate 20% (Tax Code Article 122)
243	Default rate. Sales to Box 1/2. Purchases to Box 12.
244
245	### 5.2 Reduced rate 10%
246	Certain food products, children's goods, agricultural produce (listed in Tax Code). Sales to Box 3/4.
247
248	### 5.3 Zero rate
249	Exports, international transport. Box 5. Requires customs/export documentation.
250
251	### 5.4 Exempt supplies
252	Financial services, insurance, medical, educational, residential rental, postal, cultural.
253
254	### 5.5 Reverse charge — non-resident services
255	Self-assess at 20%. Box 7/8 (output), Box 14 (input credit). Net zero.
256
257	### 5.6 EAEU imports
258	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.
259
260	### 5.7 Non-EAEU imports
261	At customs. Base = customs value + duties. Box 13. Recoverable.
262
263	### 5.8 Blocked input NDS
264	Passenger vehicles, entertainment, personal consumption, no valid invoice/ESHF.
265
266	### 5.9 Electronic invoicing (ESHF)
267	Mandatory electronic invoicing system. All VAT invoices must be issued via ESHF portal. Input NDS credit requires ESHF-registered invoice.
268
269	---
270
271	## Section 6 — Tier 2 catalogue (compressed)
272
273	### 6.1 Fuel/vehicles — Default: 0%. Question: "Car or commercial?"
274	### 6.2 Entertainment — Default: block.
275	### 6.3 SaaS entities — Default: reverse charge. Question: "Check invoice."
276	### 6.4 EAEU vs non-EAEU supplier — Default: non-EAEU. Question: "Is supplier from EAEU country?"
277	### 6.5 Owner transfers — Default: exclude.
278	### 6.6 Foreign incoming — Default: zero-rated. Question: "Export docs?"
279	### 6.7 Large purchases — Question: "Fixed asset?"
280	### 6.8 Mixed-use phone — Default: 0%.
281	### 6.9 Cash withdrawals — Default: exclude.
282	### 6.10 Rent — Default: no NDS. Question: "Commercial with NDS?"
283
284	---
285
286	## Section 7 — Excel working paper template
287
288	Per `vat-workflow-base` Section 3 with Belarus-specific box codes.
289
290	---
291
292	## Section 8 — Belarusian bank statement reading guide
293
294	CSV conventions. Belarusbank and Belinvestbank exports use semicolon delimiters, DD.MM.YYYY dates. Priorbank may use comma delimiters.
295
296	Russian/Belarusian terms. Zarplata (salary), protsenty (interest), kredit (loan), nalichnye (cash), vnutrenniy (internal), tamozhnya (customs), strakhovanie (insurance), bukhgalter (accountant).
297
298	Internal transfers. Between client's accounts. Always exclude.
299
300	Foreign currency. Convert to BYN at the National Bank of Belarus rate.
301
302	IBAN prefix. BY = Belarus.
303
304	EAEU trade indicators. Payments to/from Russian, Kazakh, Armenian, Kyrgyz counterparties or IBANs (RU, KZ, AM, KG) indicate potential EAEU protocol treatment.
305
306	---
307
308	## Section 9 — Onboarding fallback
309
310	### 9.1 Entity type — Fallback: "Sole trader (IE) or company (OOO/OAO)?"
311	### 9.2 NDS registration — Fallback: "Standard NDS payer?"
312	### 9.3 UNP — Fallback: "What is your UNP?"
313	### 9.4 Period — Inference: statement dates. Fallback: "Monthly or quarterly? Which period?"
314	### 9.5 Industry — Fallback: "What does the business do?"
315	### 9.6 EAEU trade — Inference: RU/KZ/AM/KG counterparties. Fallback: "Do you trade with EAEU countries?"
316	### 9.7 Exempt supplies — If yes, R-BY-3 fires.
317	### 9.8 Credit B/F — Always ask.
318
319	---
320
321	## Section 10 — Reference material
322
323	### Sources
324	1. Tax Code of Belarus — Chapter 14 (NDS)
325	2. EAEU Treaty, Annex on Indirect Taxes
326	3. MNS portal — https://www.portal.nalog.gov.by
327	4. National Bank of Belarus rates — https://www.nbrb.by
328
329	### Known gaps
330	1. EAEU triangulation/tolling not covered. 2. Simplified regime not covered. 3. Sanctions impact on cross-border classification not analyzed.
331
332	### Change log
333	- v2.0 (April 2026): Full rewrite to Malta v2.0 10-section structure.
334
335	## End of Belarus VAT (NDS) Skill v2.0
336
337
338	---
339
340	## Disclaimer
341
342	This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
343
344	The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
345

Run this skill, then get an accountant to check it

After running the full skill pack in Claude, sign up and upload your worksheet. We'll connect you with a trusted accountant in our network who can review your numbers before you file.

Depends on

vat-workflow-base.md

Quality

Q2: Research-verified

Deep research against tax authority sources. Not yet tested on real data.

Needs real client data + practitioner sign-off to reach Q1.

Accountant Review

Unverified

0/37

About

Use this skill whenever asked to prepare, review, or classify transactions for a Belarus VAT (NDS) return for any client. Trigger on phrases like "Belarus VAT", "Belarusian NDS", "MNS filing", or any request involving Belarusian VAT. This skill covers standard NDS payers filing monthly/quarterly returns. Simplified taxation and individual entrepreneur special regimes are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later. ALWAYS read this skill before touching any Belarus VAT work.

BYty-2025

BY skill: