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Belarus

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Belarus Tax Administration Changes for Permanent Establishments

Belarus has introduced a number of changes regarding tax administration for permanent establishments (PEs) with effect from 1 January 2021. Some of the main changes concern foreign companies operating through multiple PEs in Belarus, including:

  • Foreign companies can only register a PE if it opens a bank account at a Belarusian bank and submits a copy of a bank statement as proof along with other registration documents to the tax authority;
  • Foreign companies can choose the specific tax authority where it will file its corporate tax return, such as the tax authority where one of its PEs is registered, and for 2021, this must be notified to the tax authority by 20 April 2021;
  • A single VAT return must be filed covering all VAT objects of the foreign company in Belarus, which must be filed with the same tax authority where the foreign company files its corporate tax return; and
  • Separate corporate tax returns must be filed for each PE.

In addition to the above, foreign companies are also allowed to use reports prepared by foreign tax auditors or consultants in order to substantiate expenses incurred abroad in relation to the Belarus PEs, which must be submitted by the corporate tax return deadline. If the expenses are not substantiated by such reports, they will be non-deductible.

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