Mandatory issuance of electronic VAT invoices (ESCHF — Electronic Invoice for VAT) for all VAT-registered taxpayers via the Ministry of Taxes and Duties portal under Article 106-1 of the Tax Code . Both supplier-issued and buyer self-billing invoices are exchanged through the central platform.
B2C
none
No B2C e-invoicing initiative. Sales to private consumers are documented via cash-register receipts; the ESCHF system is a B2B VAT invoicing framework only.
B2G
mandatory
since 1 July 2016
Mandatory issuance of ESCHF VAT invoices through the Ministry of Taxes and Duties portal for all supplies to public bodies, in line with Article 106-1 of the Tax Code.
Failure to issue an ESCHF within the deadlines set by Article 106-1 of the Tax Code attracts administrative fines and denial of input VAT deduction for the buyer.
Standards:
National ESCHF e-Invoice standard
Supported Formats:
XML (ESCHF schema)
Clearance Model:
Centralized exchange via the Ministry of Taxes and Duties ESCHF portal: each VAT invoice is signed with a qualified electronic signature, transmitted to the platform and made available to the buyer, who must confirm or reject it. VAT input deduction is conditional on a matching ESCHF.
Archiving Requirements:
Minimum 5 years retention required by the Tax Code; ESCHFs stored centrally on the Ministry of Taxes and Duties portal
N/A
Electronic VAT Invoice (ESCHF) Becomes Mandatory
1 July 2016
B2B
Belarus introduced mandatory issuance of electronic VAT invoices through the Ministry of Taxes and Duties portal under Article 106-1 of the Tax Code . All VAT taxpayers must create, sign and exchange ESCHFs via the central platform, with VAT input deduction conditional on a matching ESCHF.
ESCHF Scope Expanded for Imports and Marked Goods
1 January 2018
B2B
Scope of the ESCHF system was extended to imported goods and goods subject to traceability/marking requirements, requiring sellers to issue ESCHFs even where no VAT is charged but reporting is mandated by the Ministry of Taxes and Duties.