Belarus NDS (VAT) Return — Electronic Declaration via portal.nalog.gov.by

Confirm the client is a standard NDS payer and not on a simplified or special regime that would take them out of scope. Establish the reporting period (monthly vs. quarterly), the entity type (legal entity or individual entrepreneur), and whether any Free Economic Zone or other exclusion applies.

Import the client's bank statement (Belarusbank, Belinvestbank, Priorbank, or other — semicolon-delimited CSV with DD.MM.YYYY dates). Classify each line: domestic 20%, reduced 10%, zero-rated export (Box 5), exempt, reverse-charge non-resident SaaS (Boxes 7/8/14), EAEU import (Boxes 9/10), non-EAEU import at customs (Box 13), or excluded (salary, interest, internal transfers, blocked entertainment/vehicles). Flag ambiguous lines for Tier-2 review.

Cross-reference the classified purchases against the client's ESHF (electronic invoice) register downloaded from portal.nalog.gov.by. Input NDS is only creditable where a valid ESHF-registered invoice exists. Identify any purchases lacking an ESHF and flag them as non-creditable. For EAEU imports, confirm the separate EAEU import NDS declaration has been or will be filed by the 20th.

Populate the NDS declaration boxes from the classified ledger. Key boxes: Box 1/2 (domestic sales at 20%), Box 3/4 (reduced-rate 10% sales), Box 5 (zero-rated exports), Box 7/8 (reverse-charge output NDS on non-resident services), Box 9/10 (EAEU import NDS), Box 12 (domestic input NDS from ESHF-verified invoices), Box 13 (non-EAEU customs import NDS), Box 14 (reverse-charge input credit). Compute net NDS payable or refundable. Apply any credit b/f from prior period.

Submit the completed NDS declaration electronically via portal.nalog.gov.by before the 20th of the month following the reporting period. Arrange BYN payment of any net NDS due to the MNS by the same deadline. Retain the submission confirmation number and payment reference for the client file.