Belarus (BY)

VAT is applied to the Upwork service fee, premium Upwork memberships, and purchases of Connects. The tax is collected by Upwork and remitted to the Belarusian government. The Ministry of Taxes and Duties of the Republic of Belarus keeps track of all companies that have registered to pay VAT. You can find Upwork Global Inc. on the list here, by selecting “List of Foreign Companies.”

VAT is shown on your invoices, which can be found under Reports › Transaction History.

Calculating VAT

If you are using Upwork as an individual entrepreneur and not for a legal entity, a 20% VAT will be applied to the following:

Freelancer service fees

Any Connects purchases

Any membership fees

You will not be charged VAT on any withdrawal fees you pay. Here’s an example:



(The example above assumes a 20% service fee and a 20% VAT rate, but rates and fees may vary.)

Entering your Taxpayer Identification Number (TIN)

If you are using Upwork as a legal entity and your information is validated, Upwork is not required to collect VAT from you. We suggest consulting your tax advisor to understand your specific VAT responsibilities.

Freelancers and agencies working on Upwork as a legal entity can add their information and TIN by going to Settings › Tax Information. After you submit your TIN to Upwork, we will validate whether it's for a legal entity and email you to confirm whether it was validated or declined. It typically takes up to 3 business days for Upwork to validate your TIN.

After validation, we will print "VAT Reverse Charged" on your invoices. Please note you may be required to self-assess VAT on your VAT return under the reverse-charge mechanism applicable to e-services.

Note: Upwork will charge VAT on any invoices created before and during the validation process. We can't refund you this amount. You may be able to claim credit for such amounts on your VAT return; please check with your tax advisor.

Changing TIN or Location

If you need to update your TIN in the future, you can do so by going to Settings › Tax Information.

If you change locations and update this information in your account by visiting Settings › My Info › Contact Info, we will automatically adjust your VAT to correspond with the rates in your new country of residence or stop collecting.

Frequently Asked Questions