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The document ceased to be valid since  November 7, 2019 according to Appendix 2 to the Presidential decree of the Republic of Belarus of October 31, 2019 No. 411

PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of April 26, 2010 No. 198

About tax exemption on value added of turnovers on realization of separate medical services

(as amended of the Presidential decree of the Republic of Belarus of 01.12.2014 No. 552)

For the purpose of increase in availability of medical services to general population I decide:

1. Approve the enclosed list of medical services (except for cosmetology services of not medical nature) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax.

2. In two-month time to provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree and to take other measures for its realization.

3. This Decree becomes effective in ten days after its official publication, except for Item 2 and this Item which are becoming effective from the date of official publication of this Decree.

 

President of the Republic of Belarus

A. Lukashenko

Approved by the Presidential decree of the Republic of Belarus of April 26, 2010, No. 198

The list of medical services (except for cosmetology services of not medical nature) which turnovers on realization in the territory of the Republic of Belarus are exempted from the value added tax

1. Diagnostic services:

laboratory diagnostics - all-clinical (noninvasive) and biochemical methods of research, microbiological, hematologic, genetic, immunological, cytologic, kliniko-morphological (histologic), parasitological, HIV diagnostics;

radiodiagnosis - radiological, radionuclide, computer tomography, magnetic and resonant tomography, ultrasonic, thermovision, pathoanatomical, functional, endoscopic.

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