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PRESIDENTIAL DECREE OF THE REPUBLIC OF BELARUS

of March 26, 2007 No. 138

About some tax matters on value added

(as amended on 16-11-2020)

For the purpose of non-admission of increase in prices and tariffs for the housing-and-municipal and operational services rendered to physical persons and also for works on construction and repair of housing stock, garages and parkings:

1. Establish:

the list of works on construction and remontu1 objects of housing stock 2, garages and parkings which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added (appendix 1);

the list of housing-and-municipal and operational services 3, rendered to physical persons 4, turnovers on realization of which in the territory of the Republic of Belarus are exempted from taxation on value added (appendix 2).

______________________________

1 For the purposes of this Decree construction, reconstruction, restoration, capital and running repair, improvement, including gardening belong to construction and repair.

2 For the purposes of this Decree also auxiliary rooms of apartment houses (including hostels), special premises in the organizations of social servicing performing stationary social servicing in orphanages of family type, in child care residential care facilities, and also the engineering networks, rooms and constructions providing target use of objects of housing stock belong to objects of housing stock residential (including subsidiary).

3 For the purposes of this Decree services in operation of housing stock, engineering systems, the equipment in housing stock according to requirements of technical regulatory legal acts, service in management of common property of joint household belong to operational services.

4 Rendering housing-and-municipal and operational services to physical persons is performed including through the organizations performing operation of housing stock and (or) providing housing and communal services, and other organizations which signed contracts on rendering these services to physical persons.

2. This Decree becomes effective from the date of its official publication and extends the action to the relations which arose since January 1, 2007.

President of the Republic of Belarus

A. Lukashenko

Appendix 1

to the Presidential decree of the Republic of Belarus of March 26, 2007 No. 138

The list of works on construction and repair of objects of housing stock, garages and parkings turnovers on realization of which in the territory of the Republic of Belarus are exempted from taxation on value added

1. No. 219 is excluded according to the Presidential decree RB of 13.05.2013

2. The design and exploration work performed on works agreements (sub contracting).

3. Withdrawal of the parcels of land for construction, preparation of the territory of construction.

4. Research, experimental and pilot works.

5. Conducting examination of the design estimates.

6. Construction, assembly, special, the commissioning performed on construction contracts (sub contracting).

7. The construction of engineering and transport infrastructure providing target use of objects of housing stock, garages, parkings and which is carried out under construction contracts (sub contracting).

8. The improvement and gardening performed within the site allocated under construction, except for works on improvement and gardening of the territory allocated under building of the single-family apartment house on the individual project.

9. Provision of construction machines and mechanisms for accomplishment of construction, installation and special works.

9-1. The relocation (including installation, dismantle and transportation) tower cranes, the device of subcrane ways.

10. The device of separate elements of buildings, engineering networks electro-, gazo-, water supply and other missing systems of the engineering equipment of the existing housing stock, garages and parkings with accession to the operating high-level networks, carried out under construction contracts (sub contracting).

11. Implementation of functions of designer's service, state construction supervision, technical supervision, customer, builder.

12. Carrying out executive shootings.

13. No. 219 is excluded according to the Presidential decree RB of 13.05.2013

Appendix 2

to the Presidential decree of the Republic of Belarus of March 26, 2007 No. 138

The list of the housing-and-municipal and operational services rendered to physical persons which turnovers on realization in the territory of the Republic of Belarus are exempted from taxation on value added

1. Maintenance.

2. Use of premises.

3. Also cold water supply is hotter.

4. Water disposal (sewerage).

5. Heat supply.

6. Transportation of heat energy to the apartment house.

7. No. 507 is excluded according to the Presidential decree of the Republic of Belarus of 21.12.2015

8. No. 507 is excluded according to the Presidential decree of the Republic of Belarus of 21.12.2015

9. Maintenance of the elevator in apartment apartment houses.

10. Export, neutralization and conversion of solid municipal waste.

11. Operation, repair and maintenance of external and intra house engineering systems and equipment of apartment houses, including hot and cold water supply, water disposal (sewerage), warm, electro-and gas supply.

12. Installation (installation), adjustment, replacement, repair and maintenance, preparation for the state checking and the state checking of individual and group metering devices of consumption of water, the natural and liquefied gas, electrical and heat energy, systems of regulation of heat energy in housing stock.

13. Operation, repair and maintenance of systems of antismoke protection and the automatic fire alarm, fire extinguishing, ventilation, conditioning, smoke channels, including their check and clearing, in housing stock.

14. Installation, connection, repair and maintenance of the gas-using equipment and electric stoves in housing stock.

15. Repair and cleaning of furnaces and flues in apartment houses.

16. Maintenance and recovery of sanitary and technical condition of the house adjoining territory, sanitary content of auxiliary rooms of the apartment house.

17. Operation, repair and servicing of refuse chutes, musorokamer in apartment houses and containers for solid municipal waste.

18. Running repair in apartment apartment houses, work on improvement of the house adjoining territories, care of green plantings.

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