Expense management module › Global expense management › Belarus
Last updated : 11.05.2026
Expense rules in Belarus.
Belarus applies VAT at 20%. WARNING: international sanctions (EU, US) since 2022, limited exposure recommended.
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1Expense rules & reclaimable VAT
VAT 20% standard, 10% food. International sanctions active.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 20% | Deductible | Invoice + UNP |
| Lodging | 20% | Deductible | UNP |
| Alcohol | 20% | Limited | Excluded |
| Fuel | 20% | Deductible | Invoice |
| Transport | 20% | Sanctions | Check sanctions |
| Gifts | 20% | Non-deductible | Cap |
Receipt
Invoice
UNP mandatory
Sanctions
EU/US/UK 2022+
Check compliance
SourcesBelarus Ministry of Taxes
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesBelarus Ministry of Taxes
3Per diem and travel allowances
Company policy.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Minsk | BYN 25 | BYN 90 | BYN 150 |
| Brest | BYN 20 | BYN 70 | BYN 120 |
| Gomel | BYN 20 | BYN 70 | BYN 120 |
| Other | BYN 17 | BYN 60 | BYN 100 |
Conversion
~1 EUR = 3.5 BYN
Variable
SourcesBelarus Ministry of Taxes
4Foreign VAT recovery
Residents only + sanctions.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Check sanctions |
| EU Non-resident | Sanctions | – | EU restrictions |
| HTP | IT regime | Per licence | Hi-Tech Park |
Limitations
5 years
Keep
SourcesBelarus Ministry of Taxes
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