Belarus Introduces Additional Patent Fee Payment Option
Amendments to the Tax Code of the Republic of Belarus entered into force on January 1, 2019, describing the patent fee payment procedure in a more clear, transparent way and adding an additional payment option.
The currency in which a payment is made still depends on whether the payer is a Belarus tax resident (individuals who have been in Belarus for more than 183 days in a calendar year are considered Belarus tax residents). While the first two options listed below existed before, the third option was introduced by the amended Tax Code:
Payers who are Belarus tax residents pay patent fees in Belarusian rubles.
Payers who are not Belarus tax residents pay patent fees in foreign currency (US dollars, euros, Swiss francs, Russian rubles), unless otherwise provided for by international treaties that Belarus is a party to. When calculating the fee, the official exchange rates set by the National Bank of the Republic of Belarus on the date of the payment are used.
When the patent fee is paid in part by a tax resident of Belarus and in part by a non-tax resident of Belarus, each pays their share in the currency stipulated by the Tax Code – the tax resident in rubles and the payer in foreign currency.
When Belarus tax residents pay patent fees on behalf of the patent holder, regardless of whether the holder is a resident of Belarus or not, the payment is carried out in Belarusian rubles.
Prepared by: Anastasia Khioni
For more information please contact email@example.com.
Source: Belarusian Intellectual Property Office website
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