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of February 28, 2020 No. 84

About excises on automobile fuel

1. Determine that:

1.1. till December 31, 2020 in case of realization (transfer) in the territory of the Republic of Belarus of automobile gasolines and (or) diesel fuel (further - fuel realization) payers of excises estimate them according to the rates * using 0,25 coefficient;

1.2. the specified coefficient is applied by payers of excises in case of realization of the fuel made in the territory of the Republic of Belarus:

a) including from raw materials supplied by the customer, on condition of compliance of the payer of excises in total to the following criteria:

main type of its activities is production of oil products **;

the sales amount it fuels for the tax period preceding month of shipment (transfer) makes at least 50 thousand tons;

it enables the realization of the investment project on upgrade of the oil refinery incorporating explosive technological blocks I of category of potential of explosion;

b) from oil products, the acquired (received) at payers excises corresponding to the criteria called in the subitem and) this Item;


* Rates of excises are installed in Items 10 and 11 applications 1 to the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503 "About the taxation".

** Listed in group 27 of the single Commodity nomenclature of foreign economic activity of the Eurasian Economic Union.

1.3. The Belarusian state concern on oil and chemistry no later than the last number of each tax period informs the Ministry of Taxes and Tax Collection on realization by payers of excises of investment projects on upgrade of oil refineries.

2. Bring in appendix 1 to the Presidential decree of the Republic of Belarus of December 31, 2019 No. 503 the following changes:

in Item 10:

in the subitem of 10.1 figures "" to replace "481," with figures of "1924,32";

in the subitem "298," "" to replace 10.2 figures with figures of "1194,36";

in Item 11:

in the subitem to replace 11.1 figures of "233,05" with figures of "932,2";

in the subitem "184," "" to replace 11.2 figures with figures of "737,32".

3. This Decree becomes effective since March 1, 2020.

President of the Republic of Belarus

A. Lukashenko

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