PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of February 26, 2015 No. 99

About collection of the value added tax

For the purpose of enhancement of the mechanism of regulation of single questions of the taxation value added tax:

1. Determine that the tax amounts on value added paid when importing goods purchased (except for goods when which importing paid amounts of the value added tax are deductible according to the procedure established by the Tax code of the Republic of Belarus, according to appendix) till December 31, 2019 inclusive on the territory of the Republic of Belarus from the territory of the states which are not members of the Eurasian Economic Union are deductible in that accounting period in which 30 calendar days from the date of their release according to the declared customs procedure expired.

Provisions of part one of this Item extend also to the tax amounts on value added paid to the budget:

the broker, the attorney, other similar person in case of release according to the declared customs procedure of the goods acquired at the request of the consignor, the principal, other similar person;

in case of release according to the declared customs procedure of the goods transferred in limits of one legal entity.

Provisions of part one of this Item are applied in cases if:

the Republic of Belarus imported on the territory from the territory of the states which are not members of the Eurasian Economic Union, goods is implemented (are intended for realization) by the payer who performed their import in the territory of the Republic of Belarus in steady-state condition, including in invariable type. Concerning such goods packing (pouring) in banks, bottles, bottles, sacks, boxes, boxes, grinding (cutting) for packing (packaging), other simple transactions on packaging or repacking which are not directed to change of properties of goods are allowed;

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