From the 1st January 2019, the Belarusian Tax Code’s amendments have been enforced. These changes have provided greater clarity about the patent fee payment procedure.
Belarusian tax residents must pay patent fees in Belarusian rubles; those who are not tax residents will pay in their respective foreign currencies. This rule still applies in the event of the patent fee being paid in part by a Belarusian tax resident and in part by a non-tax resident, which would then entail the patent fee being paid in two currencies.
If a Belarus tax resident pays patent fees on behalf of a patent holder, this payment will be made in Belarusian rubles, regardless of the patent holder’s resident status.
