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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 12, 2020 No. 92

About stimulation of use of electric vehicles

(as amended of the Presidential decree of the Republic of Belarus of 22.11.2021 No. 447)

For the purpose of further stimulation of demand for electric vehicles, creations of charging infrastructure and conditions for development of production of electric vehicles and autocomponents:

1. Determine that till December 31, 2025:

1.1. legal entities have the right to apply investment deduction from original cost of the fixed assets (including acquired under the agreement of finance lease (leasing) providing the redemption of object) used in business activity and also from the cost of investments created in financial accounting in such fixed assets in connection with their reconstruction, upgrade, restoration, additional equipment (further - the cost of investments in reconstruction) on:

to electric vehicles, including automobile, and costs of investments in their reconstruction - within 100 percent of their original cost (the cost of investments in reconstruction);

to charging stations on which according to the legislation the depreciation, and costs of investments in reconstruction of charging stations which increased the original (overpriced) cost of charging stations in financial accounting is begun:

in 2020 - within 100 percent of their original cost (the cost of investments in reconstruction);

in 2021 - within 80 percent of their original cost (the cost of investments in reconstruction);

in 2022 - within 60 percent of their original cost (the cost of investments in reconstruction);

in 2023 - within 40 percent of their original cost (the cost of investments in reconstruction);

in 2024-2025 - within 30 percent of their original cost (the cost of investments in reconstruction).

Other conditions of application and recovery of investment deduction are established by the Tax code of the Republic of Belarus;

1.2. the Republic of Belarus imported by legal entities on the territory electric vehicles from which date of issue there passed no more than 5 years is exempted from the value added tax.

When importing electric vehicles from the territory of state members of the Eurasian Economic Union the basis for application of tax exemption on value added according to part one of this subitem is submission to tax authority in the place of registration by the legal entity along with the tax declaration (calculation) for the value added tax of documents (their copies) containing information on date of issue of the electric vehicle;

1.3. imported by the organizations - producers of electric vehicles on the territory of the Republic of Belarus autocomponents are exempted from the value added tax.

The basis for tax exemption on value added when importing to the territory of the Republic of Belarus of autocomponents according to part one of this subitem is submission to customs authority (tax authority - when importing from the territory of state members of the Eurasian Economic Union) the conclusions of the Industry ministry.

In the specified conclusion data are reflected:

about the name, quantity, cost of the autocomponents, persons performing their import, details of agreements in foreign trade (contracts) based on which import of such autocomponents is performed;

that the faces performing import of autocomponents are the organizations - producers of electric vehicles;

that the imported autocomponents are intended for production of electric vehicles;

about lack of production of the imported autocomponents in the Republic of Belarus.

Regulations on procedure for issue and form of such conclusion affirm Council of Ministers of the Republic of Belarus.

In case of inappropriate use of the autocomponents imported with exemption of the value added tax, the value added tax is paid collected) according to the legislation;

1.4. it is applied in the amount of zero (0) percent tax rate on value added when importing to the territory of the Republic of Belarus in goods quality to private use by citizens of the Republic of Belarus, and also the foreign citizens and persons without citizenship who are constantly living in the Republic of Belarus (further - physical persons):

till March 1, 2022 - vehicles *, set in motion by exclusively electric motors;

since March 1, 2022 - vehicles *, set in motion by exclusively electric motors from which date of issue there passed no more than 5 years;

______________________________

* Vehicles for transportation no more than 12 people, including the driver, classified in subsubline item 8702 40 000 9, and also the vehicles classified in subline item 8703 80 000 single Commodity nomenclatures of foreign economic activity of the Eurasian Economic Union.

1.5. in case of installation, upgrade, additional equipment of charging stations of the organization, in property, operational management or economic maintaining which there are charging stations (further - the transferring organizations), have the right to transfer gratuitously, and the organizations, in property, economic maintaining or operational management of which there are objects of engineering and transport infrastructure (further - the accepting organizations), shall accept gratuitously goods (works, services) in connection with accomplishment of specifications on accession to objects of engineering and transport infrastructure. Voluntary conveyance of goods (works, services) is made according to the decision of the head of the transferring organization.

The voluntary conveyance of goods (works, services) made according to part one of this subitem is not recognized the taxation object the value added tax at the transferring organization.

Made by the transferring organization of costs, constituting the cost of goods (works, services) donated to the accepting organization according to part one of this subitem are included the transferring organization of non-operating expenses.

The cost of goods (works, services) gratuitously received by the accepting organization according to part one of this subitem is not included non-operating incomes;

1.6. turnovers on realization in the territory of the Republic of Belarus of electric vehicles are exempted from the value added tax.

Tax amounts on value added *, shown in case of acquisition in the territory of the Republic of Belarus (the Republic of Belarus paid when importing to the territory) goods (works, services), property rights and falling on the turnovers exempted from the value added tax according to part one of this subitem are deductible in full at the organization - producer of electric vehicles irrespective of the tax amount on value added estimated on sales of goods (works, services), property rights;

______________________________

* Recognized according to the legislation the tax deductions, except for the tax amounts which are not deductible.

1.7. withdrawal and provision of the parcels of land from lands of general use for installation and servicing of charging stations, except for electrocharging complexes (superbystry electrocharging complexes) are not required;

1.8. land users have the right:

at the same time to use the parcels of land for purpose and for installation and servicing of charging stations without change of purpose of such sites, except for the parcels of land provided for maintaining forest personal subsidiary and rural, including country (farmer), economy, truck farming, mowing and pasture of farm animals;

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