Belarus introduces new VAT return

Belarus was the last country to require additional information to be submitted periodically.

30 June, 2016


New reporting requirements for all Belarus businesses

As from 1 July 2017, in the new VAT return, all invoices issued in Belarus must be reported to the tax authorities, the requirement also applies to non-established suppliers, who must adapt their ERP system to comply with the new rules.

Taxpayers can produce their invoices using the system provided by the tax authorities in their website  ( ). The submission of these invoices must be done electronically either by populating the fields in the website of the authorities or by uploading an xml file produced by your ERP system. This file should however meet all IT and format requirements set in the authorities website. The first VAT ledgers return covers the second calendar quarter of 2016 and must be submitted by 7 August 2016.

New VAT returns for most EU countries

There is a clear trend in all European countries towards increasing the reporting obligations of all VAT registered taxpayers. Czech Republic, Slovakia, Spain, Hungary, Poland and now Belarus have all introduced new VAT returns in the last two years. This data is collected electronically, which allows the tax authorities to automatically reconcile information reported by each taxpayer in order to identify tax fraud more effectively.


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