Ministry of Taxes and Duties published Letter dated 19 June 2023 number 13-23/04432Which clarified the procedure for indicating the status of the supplier and the recipient in the electronic invoice (ESI) created during the electronic remote sale of goods, the place of sale of which is recognized as the territory of Belarus.
The Ministry of Taxes and Taxation notes that the place of sale of goods during electronic remote sale of goods carried out by Belarusian trading entities is determined in accordance with sub-para. 1.3 Section 1 Art. 116 NK
At the same time, the territory of Belarus is recognized as the place of sale of goods if the sale to the buyer of the goods takes place in the republic during the electronic distance of the goods at the time of completion of the transportation of the goods (regardless of its type). Is. Belarus, they are located in the Republic of Belarus.
Clause 67 of the Instructions on the procedure for forming (including filling out), issuing (sending), receiving, signing and storing electronic invoices is approved. Resolution of the Ministry of Taxes and Taxes dated April 25, 2016 No. 15 (hereinafter referred to as the Instruction), determines the procedure for filling out the ESCF when a business entity sells goods, the place of sale of which is in accordance with Part 2, sub. Established Document. 1.3 Section 1 Art. 116 of the Tax Code, the territory of Belarus is not recognized.
Taking into account the above, during electronic distance sales, incl. Through marketplaces, goods to an individual buyer, the place of sale of which is recognized as the territory of the Republic of Belarus, an ESCHF is created by the seller and sent to the portal in the manner prescribed by clause 39 of the Instructions, indicating In such ESHF the status of the supplier is “Seller” and the status of the recipient is “Buyer”. At the same time, in column 12 “Additional data” of section 6 of the ESCHF form “Data on goods (works, services), property rights”, the characteristic “remote sale of goods” is not indicated.