Belarus
BYVAT payers create, sign and send electronic VAT invoices (электронный счет-фактура, ЭСЧФ) through the Ministry of Taxes and Duties’ portal, which is a tax-control system rather than a delivery network.
Guide reviewed .
Invoicing and electronic documents
Portal of electronic VAT invoices (vat.gov.by)
The Ministry of Taxes and Duties’ portal where payers issue, receive and sign ЭСЧФ, manage the VAT amounts claimed in them and handle corrections and cancellations. Access is by electronic digital signature (ЭЦП). It is a national system with no Peppol connection.
ЭСЧФ in the form set by the Ministry · Official source: Ministry of Taxes and Duties · Resolution No. 14 of 31 March 2026 on the electronic VAT invoice
ЭСЧФ XML and web service
An ЭСЧФ can be entered on the portal, uploaded as an XML file and signed there, or sent as a signed XML file from the payer’s accounting system through the portal’s web service.
XML signed with ЭЦП · Official source: Ministry of Taxes and Duties · Resolution No. 14 of 31 March 2026 on the electronic VAT invoice
In Belarus, the electronic obligation is the ЭСЧФ, a VAT document filed on the Ministry of Taxes and Duties’ portal and signed there with ЭЦП. It does not replace the commercial invoice or delivery documents, and it does not travel over Peppol. Accounting systems can generate the XML and submit it through the portal’s web service, signed with a Belarusian ЭЦП. See Resolution No. 14.
The form changed on 13 May 2026, so check that XML schemas and field rules follow Resolution No. 14, including the new traceability coding. The Tax Code articles that define who must issue an ЭСЧФ were not read directly for this guide.
Legal guide
Electronic VAT invoices (ЭСЧФ)
Required for covered transactionsThe seller creates and issues an ЭСЧФ for sales covered by the Tax Code. The buyer creates it when buying from a foreign organisation in Belarus, when importing goods and in other listed cases. An ЭСЧФ counts as issued once it is error-free, signed with ЭЦП and sent to the recipient or the portal. The recipient can then sign it on the portal.
Official source: Ministry of Taxes and Duties · Resolution No. 14 of 31 March 2026 on the electronic VAT invoiceTraceable goods
In force, extended from 1 March 2026For goods on the traceability lists, the ЭСЧФ carries the 10-digit EAEU commodity code, and under the new form a further four-digit customs code. The list of traceable goods was extended from 1 March 2026; portal changes for the 14-digit code were still in progress.
Official source: Ministry of Taxes and Duties · commentary on Resolution No. 14B2B and B2G · commercial e-invoicing
No e-invoicing obligation found in the sources reviewedThe Ministry of Taxes and Duties’ ЭСЧФ documents cover the electronic VAT invoice. They describe no separate obligation to exchange the commercial invoice itself in a structured format.
Official source: Ministry of Taxes and Duties · ЭСЧФ documents
Timeline
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First ЭСЧФ form
Ministry Resolution No. 15 set the form of the ЭСЧФ and the instruction for creating, issuing, receiving, signing and storing it. It was amended several times and has since been replaced.
Official source: Ministry of Taxes and Duties · ЭСЧФ documents -
Traceability list extended
More goods became subject to traceability, which affects the commodity codes reported in the ЭСЧФ.
Official source: Ministry of Taxes and Duties · commentary on Resolution No. 14 -
New ЭСЧФ resolution in force
Ministry Resolution No. 14 of 31 March 2026 replaced Resolution No. 15 with a new ЭСЧФ form and instruction, reflecting tax law changes for 2026.
Official source: Ministry of Taxes and Duties · commentary on Resolution No. 14
Peppol in Belarus
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.