B2G and B2B e-invoicing in Belarus
Issuing e-invoices has been mandatory for B2G and B2B transactions in Belarus since 2016. This came into force with the approval of the Law of the Republic of Belarus No. 343‑З, dated 30 December 2015, which amended the Belarus Tax Code.
There is a dedicated governmental portal for transmitting invoices electronically, and they must be in XML format.
Importantly, e-invoices must be validated by the Ministry of Taxes and Duties of the Republic of Belarus (NALOG) before they are sent to the recipient.