According to the law project “On amendments to the Tax Code of the Republic of Belarus” in 2016 is provided introduction for VAT payers electronic invoices. Extract from the law project is attached.

«1061 Clause.  Electronic invoice

1. The electronic invoice is an obligatory document for all value-added tax payers specified in 90 clause of this Code, unless the other information is introduced under this clause or by the President of the Republic of Belarus, being the basis for calculation of value added tax.
2. The form of electronic invoice, the procedure of its drawing up, filling, issuing, receiving and keeping in electronic form approved by the Ministry of Taxes and Duties of the Republic of Belarus.
3. Electronic documents circulation of electronic invoices between buyers and sellers is carried out by the Portal of electronic invoices (hereinafter in this clause - Portal), being an information resource of the Ministry of Taxes and Duties of the Republic of Belarus. The portal provides security and confidentiality of  information that is specified in electronic invoices.
4. The electronic invoice is filled out by the payer directly on Portal or downloaded as Xml file - the format made by the payer in his accounting system. File form is approved by the Ministry of Taxes and Duties of the Republic of Belarus.
5. The payer (the other entity), unless the other information is specified under this clause, is obliged when carrying out each turnover of sales of goods (works, services), property rights in the manner prescribed by this article, to issue to the buyer (another party) of the goods (works, services), the property rights  an electronic invoice.

The electronic invoice is issued on the date of goods shipment (works fulfillment, services provision), transfer of property rights, determined in accordance with regulations of 100 clause of this Code, unless the other information is specified under this article.  

Should it be found impossible to determine on the date of shipment of goods (works fulfillment, services provision), transfer real property the moment of actual sales of goods (works, services), property rights, electronic invoice is issued on the day of the legal grounds arising on determining the moment of the actual sales of goods (works, services), property rights, in so doing in this electronic invoice including the date of the   actual sales of goods (works fulfillment, services provision), transfer real property, determined in accordance with the regulations of 1 – 2 paragraphs of 921 clause and 100 article of this Code, with indication of the amount of value added tax, calculated at the rate covering the tax base determined on the date of shipment of goods (works, services), transfer real property. 

When purchasing goods (works, services), real property rights specified in the second paragraph of the third part of 7 paragraph of this clause, the electronic invoice is drawn up and sent by the payer to Portal on the day of the actual sales of the goods (works, services), real estate rights, determined in accordance with regulations of 5 paragraph of 100 clause of this Code.    

During importation of the goods specified in 3 paragraph of 3 part of 7 paragraph of this clause, the electronic invoice is drawn up and sent by the payer to the Portal on that day, when payment (offsetting) of the value-added tax is made, but not earlier on the date when they submit to the authorized body the custom declaration or application about goods transportation and payment of indirect taxes.

6. The electronic invoice is not drawn up by the payer when selling:

• goods (works, services), real estate rights, that are not subject to taxation on profit tax in accordance with regulations of 93 clause of this Code (except cases that are specified in 13 paragraph of this article) and (or) the other Legal Acts and are not subject to reflection in tax declaration (calculation) on value added tax;
• individuals entities of goods (works, services), property rights, that are free of value added tax in accordance with regulations of 1 paragraph of 94 clause of this Code (except the transactions specified in 1.37 and 1.39 paragraphs of 1 paragraph of  94 article of this Code), as well as by the President of the Republic of Belarus;
• transactions carried out by the banks, these transactions are specified in 1.37 subparagraph of 1 paragraph of  94 clause of this Code;
• insurance services (co-insurance, reinsurance), specified in 1.39 subparagraph of 1 paragraph of 94 article of this Code;
• throughout the territory of the Republic of Belarus the goods (works, services), real estate rights, that are free of value added tax under regulations of 1 paragraph of 94 article of this Code  and (or) by the President of the Republic of Belarus, foreign companies, that are not registered on the books of tax bodies of the Republic of Belarus.

Regulations of part 1 of this paragraph are also applied for the categories of taxpayers specified in 329 and 330 clauses of this Code, in case if they perform their obligations determined under these clauses.

7. Electronic invoice is drawn up by the payer and sent to the Portal without having to issue it to the buyer of goods (works, services), real estate rights, unless the other information is stipulated under regulations of 6 paragraph of this clause, in case of realization of:

• the goods (works, services), real estate rights by the buyer, that is not value-added tax payer in the Republic of Belarus;
• the goods (works, services), real estate rights, that are free of value-added tax in accordance with the Republic of Belarus legislation;
• the goods on which the value added tax calculation is made in accordance with regulations under 9 paragraph of  103 article of this Code, not the payers of value added tax in the Republic of Belarus, except in cases if the buyer has requested submission of electronic invoice and indication of value added tax rate, by which these goods are taxed, and amount of value added tax.

As for the goods (works, services), specified in the second paragraph of the first part of this paragraph, based on the reporting period the payer will make one total electronic invoice, that is sent to the Portal.  

Based on the reporting period accounts the payer will draw up one total electronic invoice on difference between total turnover from the sales of specified goods and the amount of sales on which the buyers will require to issue an invoice, with indicating the sum of value added tax, calculated based on the difference listed above.   

Under regulations specified in the first part of this paragraph are also applied in case of acquisition:

• of the goods (works, services), real estate rights, sold in the territory of the Republic of Belarus by foreign companies, that are not registered on the books of tax bodies of the Republic of Belarus, and value added tax calculation according to regulations of 92 clause of this Code;
• of the goods and their importation into the territory of the Republic of Belarus from foreign countries,  except the products imported into the territory of the Republic of Belarus on the basis of commission agreements (commission). In this case, the electronic invoice is not made by commission agent (attorney) paid when importing goods the value added tax amounts, and is not sent to the Portal, and issuing invoice on value-added tax amount to the commission agent (attorney) is carried out in the manner specified in 12 paragraph of this article.  

As for the goods specified in 3 paragraph of 4 part of this paragraph, that are subject to customs supervision, and payment of value added tax amount is carried out in a foreign currency, issuing an electronic invoice to the Portal is carried out in Belarusian rubles at the official rate of the Belarusian ruble, established by the National Bank of the Republic of Belarus on the relevant foreign currency on the date when the goods are cleared through the customs in accordance with declared customs procedure.

8. When issuing (sending) an electronic invoice a taxpayer will indicate:

• on turnover for the sales of goods (works, services), real estate rights, that are taxable on value added tax - calculated and submitted in accordance with regulations of 105 clause of this Code, the amount of value added tax;
• on turnover for the sales of goods (works, services), real estate rights, that are free of value added tax in accordance with regulations of 94 clause of this Code and (or) the other Legal  Acts, - remark "Free of VAT";
• on turnover for the sales of goods (works, services), real estate rights that are not considered in accordance with  93 clause of this Code to be subject to tax on value added tax, but recorded in accordance with the legislation in  tax declaration (calculation) on value added tax - remark "Free of VAT".

9. If it is required to make changes and (or) amendments to the previously issued electronic invoice, that will not entail changing of the seller and (or) the buyer of goods (works, services), real estate rights, by the seller in order to revise mistakes, previously issued electronic invoice is annulled and the new one amended is issued instead of that, which must include the date and number of the previously issued electronic invoice.

A new electronic invoice amended will be issued in cases such as:

• if there is any reason to apply tax benefits, including reduced rates of value added tax on turnover from the sales of goods (works, services), real estate rights, on which previously value added tax was calculated;
• complete return of the goods by the buyer to the seller (complete refusal of works performed, services provided), real estate rights. In this case, indices of the tax base of value added tax and calculated amount of VAT are specified with zero values;
• in case of detection in previously issued electronic invoice any mistakes or incomplete information, requiring annulment of this invoice.

10. In the case of reduction (increase) in value of goods (works, services), real estate rights and (or) decrease (increase) of amount (volume) of the goods shipped (works performed, services provided), property rights conveyed, including cases of reduction (or) write-off provided in the fourth part of 11 paragraph of 103 clause of this Code, in case of partial return by the buyer to the seller of goods (partial refusal of the works performed, services provided), property rights, in case of the tax base increase of value added tax on  amounts actually received (receivable) in accordance with regulations of 18 paragraph of 98 clause of this Code, in case of increase (decrease) the tax base of value added tax under regulations of part 2 of 6 paragraph and 2 part of 7 paragraph of 97 clause of this Code, as well as with the seller amending the calculated value added tax amount under regulations of 8 paragraph of 105 article of this Code, the payer will not cancel previously issued electronic invoice, will issue another one, that must contain the date and number of the previously issued electronic invoice.

When drawing up another electronic invoice one will indicate the size of amended tax base of value added tax (difference between original tax base and the tax base amended), as well as amended amount of value added tax covering this amended tax base of value added tax.  

In case if VAT tax base is amended toward a decrement, in electronic invoice they indicate indices of value added tax base and calculated amount of value added tax with negative values. 

When drawing up an additional electronic invoice due to increase in the tax base of value added tax on the amounts actually received (receivable) under regulations of 18 paragraph of 98 clause of this Code (except in  case of increasing (decreasing) the tax base of VAT in accordance with regulations of part 2 of 6 paragraph and the second part of 7 clause of 97 article, of this Code) the payer will send this additional electronic invoice only to the Portal without issuing it to the buyers of goods (works, services), property rights. In this case, a link to  the date and number of previously issued electronic invoice is not indicated.   

For transactions based on which the payer will draw up one final electronic invoice under regulations of 2 and 3 parts of 7 paragraph of this clause, in cases of decrease (increase) in value of goods (works, services) and (or) decrease (increase) in number (volume) of the goods shipped (works performed, services provided), in case of partial or complete return by the buyer to seller of the goods (partial or complete refusal of the works carried out, services provided), increase in the tax base of value added tax on the amounts actually received (receivable), additional electronic invoice is not issued. Amendment of the tax base of value added tax and the amounts of value added tax is carried out in the final electronic invoice, issued over the reporting period in which the relevant amendment is made.

11. During realization of the goods (works, services), property rights under commission agreements (commission) and other similar contracts, commission agents (attorneys) will issue an electronic invoice to the buyers on the basis of electronic invoices issued to the commission agents (attorneys) by Customers (principals), being value added tax payers in the Republic of Belarus. In this case, the value of goods (works, services), property rights, recorded in an electronic invoice issued to the commissioner (attorney) by the Customer (principal), included in the cost of goods (works, services), property rights recorded in the electronic invoice issued by the commission agent (attorney) to the buyer, and is not included as the commissioner object of taxation (attorney), and the sum of presented by the Customer (principal) value added tax recorded in the electronic invoice, issued by the Customer (principal) to commissioner (attorney) is deductible under regulations of 107 clause of this Code at the buyer on the basis of electronic invoice, issued by the commission agent (attorney).

In the same manner to the buyer of goods (works, services), property rights in an electronic invoice issued by the commission agent, (attorney) presented the sum of the value added tax, calculated by commission agent (attorney) on goods (works, services), property rights of the Customers (principals) in accordance with regulations of 92 clause of this Code, and the place of their realization is the Republic of Belarus.  

Turnover of sales of goods (works, services), property rights in an electronic invoice issued by a Customer (principal) to commission agent (attorney) is indicated on the basis of the cost of goods (works, services), property rights, according to which they are given to the commission agent (attorney) for realization. This turnover on sales of goods (works, services), property rights is considered to be subject to taxation by the value added tax of the Customer (principal) on the basis of determining the date of goods shipment (works, services), convey of property rights referred to in part seventh of 1 clause of 100 article of this Code.  

The amount of turnover of realization of intermediary services in electronic invoice, issued by commission agent (attorney) to committent  (principal), is indicated based on amount of commission  agent fee (attorney), being the value added tax payer in the Republic of Belarus.

12. When purchasing goods (works, services), property rights under commission agreements (commission) and the other similar contracts, the electronic invoice is issued by the commission agent (attorney) to the committment (principal) based on electronic invoice data issued to commission agent (attorney) by the seller of goods (works, services), property rights, being the value added tax payer in the Republic of Belarus. In this case the cost of goods (works, services), property rights, recorded in an electronic invoice, issued by commission agent (attorney) to committent (principal), is not included as the object of taxation of commission agent (attorney), and amount of value added tax declared by the seller, the commission recorded in electronic invoice of commission agent (attorney), issued to the committment (principal) is deductible according to regulations of 107 clause of this Code at the committent  (principal).

In the same order to committment (principal) in issued by commission agent (attorney), electronic invoice, the amount of value added tax is presented paid by commission agent (attorney) when importing goods into the territory of the Republic of Belarus.  

Amount of turnover for realization of intermediary services in electronic invoice, issued by commission agent (attorney) to committent (principal), is indicated based on the sum of the commission agent fee (attorney), being the value added tax payer in the Republic of Belarus.

13. During acquisition of goods (works, services), by the buyer property rights, that are not regarded to be the object of taxation on value added tax when refunding their cost under regulations of 2.12 subparagraph of  2 paragraph of 93 clause of this Code, issuing of electronic invoice to those one, refunding the cost of the goods purchased (works, services), property rights, is carried out by the buyer based on electronic invoice data issued to the buyer by the seller of goods (works, services), property rights, being the value added tax payer in the Republic of Belarus. In this case, the cost of goods (works, services), property rights, recorded in an electronic invoice issued by the buyer to the parties, refunding the cost of goods purchased (works, services), property rights is not included in the object of taxation by the value added tax buyer, and amount of value added tax presented by the seller recorded in the electronic invoice of buyer, issued to those ones,  refunding the cost of the goods purchased (works, services), property rights, is deductible under regulations of 107 article of this Code at such parties.
14. During purchase of goods (works, services), property rights by the Customer (Developer) construction  in the interest of the third parties (including shareholder) and transfer to the third party (including the shareholder) after completion of construction actual expenses carried out on project construction, the Customer (Developer) will issue the electronic invoice to the third parties (including shareholders) based on electronic invoice data issued to the Customer (Developer) by the seller of goods (works, services), property rights, being the value added tax payer in the Republic of Belarus. In this case, the cost of goods (works, services), property rights, specified in an electronic invoice issued by the Customer (Developer) to the third parties (including shareholders) is not included as the object of taxation by the value added tax of the Customer (Developer) and the value added tax sum presented by the seller specified in electronic invoice of the Customer (Developer), issued to the third parties (including shareholders), is deductible under regulations of 107 article of the Code at such third parties.

In the same manner to the third parties (including shareholders) in an electronic invoice issued by the Customer (Developer) they present the sum of value added tax, paid by the Customer (Developer) during importation of the goods into the territory of the Republic of Belarus, as well as calculated in accordance with regulations of 92 article of this Code when purchasing goods (works, services), property rights in the territory of the Republic of Belarus at foreign companies that are not on the books of the tax bodies of the Republic of Belarus.    

Amount of turnover of Customer (Developer) services fulfillment in an electronic invoice, issued by the Customer (Developer) to the third parties (including shareholders) is indicated based on the cost of Customer (Developer) services, and (or) the fee determined in accordance with regulations of 24 paragraph of 98 clause of this Code, being the value added tax payers in the Republic of Belarus.
 

15. When transferring by renter (lessor) the object (facility) of lease (financial lease (leasing)) to tenant (lessee) electronic invoice will be issued by the landlord (lessor) to the lessee (the lessee) on the sum of rent payment (lease payments) stipulated by the lease agreement ( finance lease (leasing)), for each period based on the terms of performance of lease agreement (financial lease (leasing)) and the date of confirmation of handing over (transfer) the facility (object) for rent (financial rent (leasing)), determined under regulations of 11 paragraph of 100 article of this Code.

If based on the terms of lease agreement (financial lease (leasing)) facility (object) of lease (leasing) is bought out by the lessee (lessee), the landlord (lessor) to the renter (lessee) the electronic invoice is issued on the sum of the redemption value of facility (object) of lease ( leasing).

16. When implementation of services of freight forwarding electronic invoice is issued to the client by forwarding agent based on the sum of fee, determined under regulations of 10 paragraph of 98 article of this Code. The forwarding agent will issue an invoice to the client on the costs of engagement of carriers and the other organizations as well as individual entrepreneurs providing services specified in freight forwarding agreements, but not recorded as forwarding agent fee, under regulations of 13 clause of this article separately from electronic invoice issued by the forwarding agent with purpose of his fee to the client.
17. Branches, representative companies and the other detached units of legal entities of the Republic of Belarus, discharging tax duties of these legal entities on calculation of taxes sum, dues (duties) under 3 paragraph of 13 article of this Code, will issue electronic invoices in accordance with regulations specified in this article for value added tax payers. 
18. In case of sales of goods (works, services), property rights, by ordinary partnerships (participants of joint activity agreement) and (or) the trustees discharging the value added tax duties, invoices are issued by such entities on turnover of sales of goods (works, services), property rights covering the ordinary partnerships activities (participants of joint activity agreement) and (or) the trustees, in a manner prescribed in this article.
19. During value added tax deductions handover under regulations of 21 paragraph of 107 clause of this Code and (or) by the President of the Republic of Belarus, electronic invoice is issued by disclosing party to receiver of tax deductions, and in this invoice indicated the value added tax sum.  

In this case, the cost of goods (works, services), property rights (if specified), recorded in the electronic invoice issued by disclosing party to recipient, is not included in the object of taxation by the value added tax of disclosing party, and the sum of transmitted value-added tax specified in disclosing party electronic invoice, is deductible under regulations of 107 article of the Code at the recipient.

On the sum of transmitted tax deductions in accordance with 1 part of this paragraph at disclosing party decreases the total sum of value added tax deductions.

20. Electronic invoice is a document that serves as the basis for the buyer for including in a manner prescribed in this clause, deductible value added tax sums, presented by the seller of goods (works, services), property rights, by commission agent and (or) attorney that carry out realization and (or) acquisition of the goods (works, services), property rights under commission agreements (commission) and or other similar contracts, as well as the value added tax sum, calculated by the payer, discharging tax obligations under regulations of 92 clause of this Code and the sum of value added tax paid during goods importation into the territory of the Republic of Belarus.

Including sum of deductions of value added tax, presented to the payer during acquisition (paid at import) of the goods (works, services), property rights, is carried out according to regulations of 107 clause of this Code:

• after receiving and signing confirmation of receipt of electronic invoice in an electronic signature - on acquired in the territory of the Republic of Belarus goods (works, services), property rights;
• after drawing up and sending an electronic invoice to electronic invoice Portal – referring to the goods imported into the territory of the Republic of Belarus, as well as purchased goods (works, services), in the territory of the Republic of Belarus of goods, property rights at foreign companies that are not on the books of the tax bodies of the Republic of Belarus, and the value added tax calculating under regulations of 92 clause of this Code;
• after receiving, signing confirmation of receipt of electronic invoice in electronic signature and payment or other termination of obligations by the buyers – referring to the goods (works, services) acquired in the territory of the Republic of Belarus of goods, property rights by the taxpayers, that determine the time of the actual sales of goods (works, services), property rights, under regulations of 1 paragraph of 921 clause of this Code.

21. The cost of the goods (works, services), real estate rights and amount of value added tax in an electronic invoice is specified in the national currency of the Republic of Belarus.».

14 Article. The current Law will take effect in a manner specified below:

• 1 article, except paragraphs the second  – fifteenth and seventeenth – twenty-eighth of 53 clause, 54 clause, paragraphs the eighth  – thirty-fifth and forty-eighth  – item the fiftieth of 55 clause, paragraphs the second and the third of 81 clause, paragraph the twentieth of 89 clause, paragraphs the twenty-fourth and twenty-fifth  of  139 clause, paragraphs the third  – fifth and 12 – item sixteenth 156 of this article – since January the first   2016;
• paragraph second – fifteenth and seventeenth – twenty-eighth of 53 clause, 54 clause, paragraph eighth – thirty-fifth and forty-eighth – fiftieth of 55 clause, paragraphs the second and the third of 81 clause, paragraph twentieth of  89 clause and paragraphs twenty-fourth and twenty-fifth of 118 clause of 1 article, 8 and 9 articles – since July, 1,  2016.

Should it be found impossible to issue, send, receive by the payers electronic invoices in accordance with the procedure provided in 1061 clause of the Tax Code of the Republic of Belarus, the taxpayers when calculating value added tax and tax deductions on the value added tax will apply regulations of 3, 4, 6, 7 , 8, 9 paragraphs and 105 article, and 5, 6, 8, 9, 10, 12, 14, 17 paragraphs of 107 article of the Tax Code of the Republic of Belarus.