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Some issues regulated concerning payment of VAT on imported goods
According to the Edict of the President of the Republic of Belarus of 26 February 2015 No 99 a procedure for return of VAT paid on goods being imported to the Republic of Belarus has been established for 2015. It provides that, except for some special cases, the VAT sums paid upon importation of goods are to be deducted from VAT sums to be paid within the reporting period in which ninety days from the release of said goods under a declared customs procedure expire.
The Edict was officially published in Russian on the National Legal Internet Portal of the Republic of Belarus on 3 March 2015 and entered into force from the day of its official publication.