A foreign organization is required to record sales revenue income received from private consumers for online digital services provided and possess data confirming residence of private consumers as tax return figures are based on the accounting information.
Accounting is carried out for each private consumer. No particular form of accounting is established. Accounting should include:
data used to determine the residence of private consumers: surname, name, patronymics (if such data is presented by consumers), IP address, domain name, international phone code, post code of place of residence, bank identification code used by consumers when purchasing online digital services and other;
data used to determine tax base: sales revenue income from services provided, currency in which payment was made, date of service supply, amount of payments received (including prepayments). In case of repayment (deduction) – its date and amount.
Belarusian tax authorities when performing tax audit of a foreign organization have a right to request information confirming that the Republic of Belarus is a place of supply of online digital services as well as the information required to control sales revenue income received for online digital services provided and other information relevant to supply of such services.